<![CDATA[This primary purpose if this study is to investigate how significantthe impact of tax knowledge, tax fairness, and tax service quality on individual taxpayer compliance regarding tax return (SPT) filing at KPP Pratama Binjai. A quantitative method with a survey approach was employed. Data collection involved distributing questionnaires to 53 individual taxpayer respondents, determined using the Slovin formula with a 13.73% margin of error. The analysis techniques included validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 25. These results indicate that enhancing knowledge, perceptions of fairness, sanction enforcement, and service quality at KPP Pratama Binjai can foster greater taxpayer compliance in fulfilling tax return filing obligations.]]>
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