<![CDATA[This study aims to analyze the influence of tax understanding and tax incentives on taxpayer compliance and to examine the role of tax sanctions as a moderating variable. This study employed a quantitative survey method. The population was individual taxpayers registered in the Bekasi area. The sampling technique used was purposive sampling with a sample size of 100 respondents. The data source in this study was primary data collected through a questionnaire with a Likert scale. Data analysis methods included instrument testing, classical assumption testing, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS version 25 software. The results indicate that, partially, tax understanding has a positive and significant effect on taxpayer compliance. Conversely, tax incentives have a negative effect, indicating that providing incentives does not increase taxpayer compliance. Based on the interaction term (MRA), tax sanctions moderate the effect of tax understanding on taxpayer compliance by strengthening it. However, tax sanctions, as a moderating variable in the relationship between tax incentives and taxpayer compliance, show a negative and significant effect, indicating that the presence of tax sanctions actually weakens the effect of tax incentives on taxpayer compliance.]]>
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