<![CDATA[Low individual taxpayer compliance remains a challenge to achieving tax revenue targets in Indonesia, while previous studies have reported inconsistent findings regarding its determinants. This study examined the relationships of subjective norms, tax fairness, religiosity, and self-efficacy with individual taxpayer compliance within the framework of the Theory of Planned Behavior. A quantitative explanatory survey was conducted using primary data collected through an online questionnaire from February to April 2026. The sample consisted of 180 individual taxpayers residing in Greater Jakarta (Jabodetabek), selected through convenience sampling and snowball sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that subjective norms (β = 0.154, p = 0.024), tax fairness (β = 0.256, p < 0.001), and self-efficacy (β = 0.314, p < 0.001) had positive and statistically significant relationships with individual taxpayer compliance. In contrast, religiosity had a positive but statistically insignificant relationship (β = 0.047, p = 0.255). The model explained 36.4% of the variance in taxpayer compliance (R² = 0.364; adjusted R² = 0.350). These findings highlight the relevance of social support, perceived tax fairness, and taxpayers’ confidence in fulfilling their tax obligations.]]>
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