This study aims to examine the effect of variable awareness of taxpayers, tax regulations, and tax sanctions on taxpayer compliance of individuals who have businesses in KPP Pratama Purbalingga partially.
The population in this study is an individual taxpayer who owns a business. Sampling is done by accidental sampling method. The number of samples in this study were 100 samples calculated using the Slovin formula. The primary data collection method used is the survey method using a questionnaire. Data were analyzed using multiple linear regression.
The results of this study indicate that awareness of taxpayers, tax regulations, and tax sanctions have a positive effect on taxpayer compliance with individuals who own businesses.