The effect of tax knowledge, tax awareness, tax audit, and tax rates on individual taxpayer compliance in the digital era

As stated in the Law of the Republic of Indonesia Number 9 of 1994 which contains amendments to the Law of the Republic of Indonesia Number 6 of 1983, taxpayers are people with an income of at least 54 million per year or in the form of agencies (with the terms and conditions stated in the law). Every Indonesian citizen who is designated as a tax and has an NPWP is also required to report annual tax returns. Compliance with tax regulations is also a form of compliance with the 5th precept of Pancasila. Although it has been regulated in lawD this taxation obligation is also still experiencing fraud. Many people still violate or are reluctant to pay taxes because they are considered detrimental. This study uses a quantitative method with a questionnaire as a research instrument filled out by 100 respondents. The data were processed with SMART-PLS software with the SEM-PLS method to determine the path analysis. The results of this study state that tax knowledge (X1), tax compliance awareness (X2), and tax audits (X3) have a positive and significant effect on individual mandatory compliance. Tax rates (X4) have a significant negative effect on individual taxpayer compliance in the digital era. It can be concluded that a decrease in tax rates is fel t to increase individual compliance with taxes in this digital era.