<![CDATA[This study aims to analyze the influence of tax understanding, taxpayer awareness, tax sanctions, and the implementation of the Coretax system on individual taxpayer compliance. The background of this research is based on the relatively low level of taxpayer compliance, which is influenced by both internal and external factors. Tax understanding is an important factor as it reflects the extent to which taxpayers comprehend applicable tax regulations. In addition, taxpayer awareness is expected to encourage voluntary compliance. On the other hand, tax sanctions function as an external control mechanism that can enforce compliance. The implementation of Coretax, as part of the modernization of tax administration systems, is expected to provide convenience, efficiency, and improved compliance through the use of technology. This research employs a quantitative approach, with data collected through questionnaires distributed to individual taxpayers in the Jakarta area. Data analysis was conducted using statistical tests to determine the relationships and effects among variables. The results indicate that tax understanding, tax sanctions, and the implementation of Coretax have a significant effect on individual taxpayer compliance. Meanwhile, taxpayer awareness does not show a significant effect on compliance. These findings suggest that knowledge, law enforcement through sanctions, and the ease of technology-based systems play a more dominant role in improving compliance compared to awareness alone. This study is expected to serve as a reference for policymakers in formulating more effective tax policies. ]]>
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