<![CDATA[This study aims to analyze the influence of tax literacy and subjective norms on tax compliance intentions among tax students in Makassar City. This study used a quantitative approach with a sample of 105 respondents. Primary data were obtained through questionnaires. The data analysis technique used was multiple linear regression analysis. The results of the multiple linear regression analysis indicate that tax literacy and subjective norms have a significant effect on tax compliance intentions. Tax literacy has a significance value of 0.004 < 0.05 with a t-count of 2.984, while subjective norms have a significance value of 0.043 < 0.05 with a t-count of 2.050. Simultaneously, the F-count was obtained at 13.683 with a significance of 0.000 < 0.05. These findings indicate that increasing tax literacy and social environmental support can strengthen students' tax compliance intentions. This study provides practical implications for the Directorate General of Taxes (DGT) in designing more effective tax education and socialization strategies in higher education environments. In addition, the results of this study also encourage universities to strengthen students' tax literacy through learning activities and educational programs to increase awareness and intention to comply with taxes in the future.]]>
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