<![CDATA[This research aims to examine the factors that influence individual taxpayers to participate in PPS. The variables used are socialization, sanctions and understanding of tax regulations as independent variables and the voluntary tax disclosure program as the dependent variable. The method used is a quantitative method with a population of 142,276 with a sampling technique using purposive sampling with criteria. Data collection was carried out by distributing questionnaires to individual taxpayers. The number of questionnaires processed was 70 questionnaires. The data analysis method used is a multiple liner regression analysis technique using the SPPS version 26 program. The results of this study indicate that tax socialization, tax sanctions and understanding of tax regulations do not have a significant effect on the participation of individual taxpayers in the voluntary tax disclosure program]]>
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