<![CDATA[Taxpayer Compliance is a crucial issue in the taxation system, and the TPB model is used as a theoretical framework to understand taxpayer reporting intentions and behavior. This study aims to analyze the influence of variables in the Theory of Planned Behavior (TPB), namely Attitude, Subjective Norm, and Perceived Behavioral Control on Individual Taxpayer Compliance in Reporting Annual Tax Returns at the Pare Kediri Tax Office (KPP Pratama), and to test the moderating role of Tax Knowledge. This quantitative research was conducted at the Pare KPP, Kediri, East Java in 2025. The population was registered Individual Taxpayers who actively reported Annual Tax Returns. A sample of 50 respondents was determined using the Accidental Sampling technique. Primary data were collected through a Likert-scale questionnaire (1-5), measuring Compliance (formal/material), Attitude, Subjective Norm, Behavioral Control, and Tax Knowledge. Data analysis includes Instrument Test (Validity & Reliability), Classical Assumption Test (Normality, Multicollinearity, Heteroscedasticity, Autocorrelation), Descriptive Analysis, and Hypothesis Test using Moderate Regression Analysis (MRA). Data analysis uses the assistance of the SPSS program for windows version 25. The results of the study indicate that Attitude, Subjective Norms, and Perceived Behavioral Control partially have a significant positive effect on Taxpayer Compliance. Another key finding is that Tax Knowledge is proven to significantly strengthen (enlarge) the positive relationship between each TPB variable (Attitude, Subjective Norms, and Behavioral Control) on Tax Compliance. The implications of this study emphasize that Tax Knowledge acts as an essential driving factor in facilitating taxpayer compliance intentions and behavior to be realized into real Annual Tax Return reporting actions.]]>
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