<![CDATA[Individual taxpayer compliance is critical to the effectiveness of Indonesia’s self-assessment tax system. However, previous studies have produced inconsistent evidence regarding the determinants of taxpayer compliance, particularly the roles of tax sanctions and perceptions of tax-system fairness. This study examines the effects of tax knowledge, taxpayer awareness, tax sanctions, tax authority services, and perceived fairness of the tax system on individual taxpayer compliance at KPP Pratama Lamongan. Using an associative quantitative design, five-point Likert questionnaire data from 100 purposively selected individual taxpayers were analyzed using multiple linear regression. Because the Glejser test indicated marginal heteroscedasticity associated with tax sanctions, HC3 robust standard errors were used for final statistical inference. The results show that tax knowledge (p = 0.036), taxpayer awareness (p < 0.001), and tax authority services (p = 0.018) have positive and significant effects on taxpayer compliance, whereas tax sanctions (p = 0.086) and perceived fairness of the tax system (p = 0.547) do not have significant effects. Taxpayer awareness is the most dominant predictor. The model yields R² = 0.334 and adjusted R² = 0.299. These findings highlight the importance of strengthening tax education, taxpayer awareness, and accessible service quality, while positioning sanctions as a complementary rather than primary instrument for improving taxpayer compliance.]]>
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