<![CDATA[This study examines taxpayer compliance by integrating behavioral, moral, and authority-based perspectives. Specifically, it analyzes the effects of tax knowledge, taxpayer religiosity, and trust in tax authorities on individual taxpayer compliance and evaluates whether legitimate power strengthens these relationships. The study used a cross-sectional survey design involving 384 active individual taxpayers registered at seven Primary Tax Offices in East Java, Indonesia. Respondents were selected using purposive sampling, and data were analyzed using descriptive statistics, validity and reliability testing, classical assumption testing, multiple regression, and moderated regression analysis with mean-centered interaction terms. The results show that tax knowledge, taxpayer religiosity, and trust in tax authorities each have a positive effect on taxpayer compliance. However, legitimate power does not significantly moderate the effects of tax knowledge, religiosity, or trust on compliance. These findings indicate that, in this context, taxpayer compliance is more strongly driven by cognitive understanding, moral-religious commitment, and institutional trust than by the perceived legitimacy of authority power. The study contributes to tax compliance literature by clarifying the boundary conditions of integrating the Theory of Planned Behavior, the Slippery Slope Framework, and the Theory of Social Power. Practically, the findings suggest that tax authorities should prioritize tax education, transparent services, and trust-building strategies, while treating legitimacy-based authority messaging as a supporting rather than a primary mechanism for improving voluntary compliance.]]>
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