<![CDATA[Taxpayer compliance is a key indicator of the success of Indonesia's self-assessment tax system, yet it still faces challenges such as declining public trust following tax corruption cases and inconsistent enforcement of sanctions. This study aims to examine the effects of tax rates, taxpayer motivation, and perceived tax corruption on taxpayer compliance, with tax sanctions as a moderating variable. A quantitative associative approach was used, employing primary data from 100 individual taxpayers registered at KPP Pratama Jakarta Setiabudi Satu, selected through purposive sampling and analyzed using SmartPLS (PLS-SEM). Results show that tax rates and taxpayer motivation have a significant positive effect, while perceived tax corruption has a significant negative effect on compliance. Tax sanctions significantly moderate the effects of all three variables. In conclusion, improving taxpayer compliance requires fair tax rate policies, stronger motivation, institutional transparency, and consistent sanction enforcement. Keywords: Tax Rate, Taxpayer Motivation, Perception of Tax Corruption, Tax Sanctions, Taxpayer Compliance]]>
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