<![CDATA[This study aims to examine the influence of individual income and tax knowledge on taxpayer compliance in the city of Cirebon. A quantitative research approach was employed, with respondents selected through random sampling. To ensure the accuracy and reliability of the data, both validity and reliability tests were conducted. Furthermore, classical assumption tests, including assessments of heteroscedasticity, multicollinearity, and normality, were performed to validate the regression model. The hypothesis testing involved the use of t-tests, F-tests, and the coefficient of determination (R²), with all statistical analyses conducted using the SPSS software. The findings reveal that income and tax understanding have a simultaneous and significant effect on taxpayer compliance, as indicated by a significance value of 0.000 (< 0.05) and an F-test value of 141.521, which exceeds the critical value of 3.080. These results support the third hypothesis, affirming that both income and tax knowledge play a crucial role in shaping individual taxpayer compliance.]]>
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