<![CDATA[This study aims to analyze the effects of Tax Administration Services, Tax Understanding, and the Request for Explanation of Data and/or Information Letter (SP2DK) on Individual Taxpayer Compliance among taxpayers registered at the Madiun Primary Tax Office. This study employed a quantitative approach using a survey method through questionnaires administered to 100 individual entrepreneur taxpayers selected using purposive sampling from a population of 1,687 taxpayers who received SP2DK during the 2022-2024 period. The data were analyzed using multiple linear regression with validity, reliability, classical assumption, F-test, t-test, and coefficient of determination analyses. The results show that Tax Administration Services have a positive and significant effect on Taxpayer Compliance (B = 0.436; β = 0.382; p < 0.001), Tax Understanding has a positive and significant effect (B = 0.457; β = 0.358; p < 0.001), and SP2DK also has a positive and significant effect (B = 0.235; β = 0.236; p = 0.007). Simultaneously, the three variables have a significant effect on Taxpayer Compliance (F = 13.603; p < 0.001) and explain 29.8% of the variation in taxpayer compliance (R² = 0.298), while the remaining 70.2% is explained by other factors outside the research model. These findings show that improving the quality of tax administration services, strengthening tax understanding, and optimizing the supervisory function through SP2DK are important factors in improving taxpayer compliance within the self-assessment system.]]>
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