<![CDATA[The economic growth in Kediri City, which is currently on the rise, hasn't been fully matched by stable tax revenue, so there are still issues with individual taxpayer compliance. This situation shows that taxpayer compliance is influenced by various factors, such as the implementation of E-Filing, tax awareness, income level, and tax penalties. This study aims to analyze the effect of E-Filing implementation, tax awareness, income level, and tax penalties, both individually and together, on individual taxpayer compliance in Kediri City. This study uses a quantitative approach with a survey method by distributing questionnaires to 100 active individual taxpayers registered at KPP Pratama Kediri for 2023–2025, selected using purposive sampling. The data was analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) were conducted using IBM SPSS Statistics version 25. The study results show that the implementation of E-Filing, tax awareness, income level, and tax sanctions partially have a positive and significant effect on individual taxpayer compliance. In addition, simultaneously, these four variables also have a significant effect on individual taxpayer compliance. The findings indicate that improving taxpayer compliance is influenced not only by technology aspects but also by individual awareness, economic capability, and the effectiveness of enforcing tax sanctions, all of which work together in shaping taxpayer compliance behavior.]]>
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