<![CDATA[Individual Taxpayer Compliance is a key factor in increasing state tax revenue. However, the level of taxpayer compliance remains suboptimal, prompting the Directorate General of Taxes to continuously undertake reforms through the implementation of the Modern Tax Administration System. This study aims to analyze the effect of the Modern Tax Administration System on Individual Taxpayer Compliance, with Tax Knowledge as a moderating variable, at the Gianyar Primary Tax Office. The study was conducted at the Gianyar Primary Tax Office with a sample of 100 individual taxpayers selected using convenience sampling. Data were collected through questionnaires and subsequently analyzed using moderated regression analysis. The results show that the Modern Tax Administration System has a positive effect on Individual Taxpayer Compliance. This study also finds that Tax Knowledge does not moderate the effect of the Modern Tax Administration System on Individual Taxpayer Compliance. Nevertheless, Tax Knowledge is found to have a direct positive effect on Individual Taxpayer Compliance, indicating that it serves as an independent (predictor) variable rather than a moderating variable. The findings of this study are expected to provide valuable input for the Directorate General of Taxes in optimizing the implementation of the Modern Tax Administration System and enhancing tax education to promote taxpayer compliance.]]>
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