<![CDATA[This study aims to analyze the effect of tax understanding and tax service quality on individual taxpayer compliance at KPP Pratama Cibinong Bogor. The research method used is a quantitative approach with primary data. The population in this study consists of all individual taxpayers registered at KPP Pratama Cibinong Bogor. The sampling technique employed is purposive sampling with a total of 100 individual taxpayer respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 31.The results of the study indicate that partially, tax understanding has a positive and significant effect on individual taxpayer compliance. This is evidenced by the t-value of 8.022, which is greater than the t-table value of 1.984, and a significance value of 0.001, which is less than 0.05. In addition, tax service quality also has a positive and significant effect on individual taxpayer compliance, as indicated by a t-value of 7.509, which is greater than the t-table value of 1.984, and a significance value of 0.001, which is less than 0.05.Simultaneously, tax understanding and tax service quality have a significant effect on individual taxpayer compliance, as shown by the F-value of 45.422, which is greater than the F-table value of 3.09, and a significance value of 0.001, which is less than 0.05. These findings confirm that improving tax understanding and enhancing the quality of tax services play an important role in increasing individual taxpayer compliance.]]>
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