<![CDATA[This study aims to examine the level of compliance among Individual Taxpayers (WPOP) in the West Semarang area, a region with substantial tax revenue potential but notable fluctuations in compliance behavior. The primary concerns addressed are taxpayers’ limited understanding of regulations and the insufficient deterrent effect of existing sanctions. Therefore, this research investigates the influence of tax knowledge and tax penalties on income tax compliance. The study employs a descriptive quantitative approach, collecting data through questionnaires administered to 396 respondents, and the results are analyzed using multiple linear regression. The findings reveal that, individually, tax knowledge has a positive and statistically significant effect on tax compliance (t-calculated 6.703 > t-table 1.966), and tax sanctions also exert a significant influence (t-calculated 9.317 > t-table 1.966). Collectively, these two variables account for 49.3% of the variation in taxpayer compliance. The synthesis of results indicates that a combination of persuasive tax education and firm enforcement of sanctions is the most effective strategy. In conclusion, enhancing tax compliance in West Semarang requires a balanced focus on taxpayer understanding and consistent legal enforcement to optimize national revenue collection.]]>
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