<![CDATA[Value-Added Tax (VAT) is a major source of state revenue and plays an important role in financing national development. However, VAT reporting compliance in the retail sector faces challenges related to transaction complexity, product diversity, and changes in tax regulations. This study analyzes the determinants of VAT reporting compliance in the retail sector, namely tax complexity, fines and tax sanctions, tax ethics, government transparency and accountability, tax service quality, and VAT understanding. A quantitative cross-sectional survey was conducted using primary data collected through questionnaires from 100 retail businesses registered as Taxable Entrepreneurs in the northern coastal area of East Java. Respondents were selected using purposive sampling, and the data were analyzed with multiple linear regression using SPSS. The results show that tax complexity has a negative and significant effect on VAT reporting compliance, while VAT understanding, fines and sanctions, tax ethics, government transparency and accountability, and tax service quality have positive and significant effects. The model explains 74.8% of the variation in VAT reporting compliance. These findings support an integrated approach combining regulatory simplification, tax literacy, enforcement, ethical awareness, transparency, and service improvement.]]>
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