<![CDATA[This study examines the influence of tax knowledge and tax sanctions on individual taxpayer compliance, with tax socialization as a moderating variable. The study was conducted among individual taxpayers registered in Tabanan Regency, Indonesia. Using a quantitative survey approach, data were collected from 95 taxpayers possessing a Taxpayer Identification Number (NPWP). The data were analyzed using Moderated Regression Analysis (MRA) with SPSS 23. The results indicate that tax knowledge has a positive and significant effect on taxpayer compliance (β = 1.560; p = 0.004), whereas tax sanctions have a negative but statistically insignificant effect (β = −0.125; p = 0.820). Tax socialization has a positive and significant direct effect on taxpayer compliance (β = 1.124; p = 0.006). Furthermore, tax socialization significantly moderates the relationship between tax knowledge and taxpayer compliance, but the interaction effect is negative (β = −0.080; p = 0.024). This indicates that higher levels of tax socialization weaken the positive relationship between tax knowledge and taxpayer compliance. Therefore, the directional hypothesis proposing that tax socialization would strengthen the effect of tax knowledge on compliance is not supported. Tax socialization does not significantly moderate the relationship between tax sanctions and taxpayer compliance (β = 0.021; p = 0.541). These findings demonstrate that tax socialization has a positive direct contribution to compliance but does not necessarily reinforce the behavioral effect of tax knowledge. The findings highlight the importance of continuous taxpayer education, transparent communication, and fair enforcement practices to encourage sustainable taxpayer compliance.]]>
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