Abstract

The primary aim of this study is to evaluate the effects of Tax Knowledge, the Implementation of the e-Filing System, and Tax Sanctions on the compliance behavior of employed individual taxpayers. The research methodology adopted is quantitative, involving the collection of primary data through questionnaire distribution. The study involved 185 participants, chosen through purposive sampling. The study outcomes reveal that, on their own, Tax Knowledge and Tax Sanctions have a positive and statistically significant influence on the compliance of individual taxpayers. However, the implementation of the e-Filing System does not appear to significantly impact individual taxpayer compliance. Nevertheless, when considering all three variables together, they collectively exhibit a substantial and positive impact on individual taxpayer compliance. The implications of this study are expected to enhance tax compliance in indonesia, ultimately leading to an increase in the overall tax ratio.