<![CDATA[This research employed a quantitative approach using primary data collected through questionnaires distributed to Corporate Taxpayers registered in Ambon City. The population consisted of 454 Corporate Taxpayers, with a sample of 82 respondents determined using the Slovin formula. However, only 48 returned questionnaires met the research criteria and were eligible for analysis. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, the CoreTax variable does not have a significant effect on VAT Periodic Tax Return reporting compliance. This is evidenced by a t-value of 1.505 with a significance level of 0.140 (> 0.05). Meanwhile, the Tax Knowledge variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 3.775 and a significance level of 0.000 (< 0.05). Likewise, the Tax Sanctions variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 2.813 and a significance level of 0.010 (< 0.05). The coefficient of determination test produced an R Square value of 0.614, indicating that CoreTax, Tax Knowledge, and Tax Sanctions collectively explain 61.4% of the variation in VAT Periodic Tax Return reporting compliance, while the remaining 38.6% is influenced by other factors outside the research model. Based on these findings, it can be concluded that Tax Knowledge and Tax Sanctions are important factors in improving VAT Periodic Tax Return reporting compliance among Corporate Taxpayers in Ambon City, whereas CoreTax has not yet demonstrated a significant influence on tax reporting compliance.]]>
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