<![CDATA[Timely annual tax reporting requires taxpayers to understand administrative obligations and complete electronic procedures, but evidence often concerns broad compliance attitudes rather than reporting dates. This study examined tax knowledge, perceived fairness, and electronic filing ease as correlates of timely reporting among individual micro, small, and medium enterprise taxpayers in Tangerang City, Indonesia. A cross-sectional survey was conducted from December 2025 to January 2026 within a November 2025–February 2026 research period. Purposive recruitment with equal district quotas yielded 240 respondents from Tangerang, Karawaci, and Cibodas. Tax knowledge was assessed using ten objective questions; fairness and filing ease were measured using eight-item scales. The outcome was submission of the tax-year 2024 return by 31 March 2025. Binary logistic regression adjusted for education, monthly turnover, years registered as a taxpayer, and filing assistance. Overall, 145 respondents (60.4%) reported on time. Tax knowledge was positively associated with timely reporting (adjusted odds ratio [aOR] = 1.243, 95% CI [1.111, 1.391], p < .001), as was filing ease (aOR = 2.048, 95% CI [1.376, 3.048], p < .001). Fairness was not statistically significant after adjustment (aOR = 1.379, 95% CI [0.966, 1.968], p = .077). Sensitivity analyses retained this pattern, although estimates differed. The findings identify procedural knowledge and usability as relevant correlates, supporting evaluation of targeted education and filing support without establishing causal effects.]]>
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