<![CDATA[This study aims to analyze the effect of tax knowledge, taxpayer awareness, and the modernization of the tax administration system on individual taxpayer compliance. The background of this study is based on the suboptimal level of taxpayer compliance, which has the potential to affect government revenue, requiring the identification of factors that can improve compliance. This study employs a quantitative approach using primary data obtained through questionnaires distributed to individual taxpayers registered at the Tax Service Office (KPP) Cengkareng. The sample was determined using the Slovin formula with a purposive sampling technique, resulting in 101 respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results show that tax knowledge, taxpayer awareness, and the modernization of the tax administration system have a positive and significant effect on individual taxpayer compliance. These findings indicate that improving tax literacy, voluntary awareness, and a modern and integrated administrative system are important factors in enhancing taxpayer compliance. The implications of this study contribute to tax authorities in formulating effective policy strategies to improve taxpayer compliance.]]>
Copyrights © 2026
