Factors Affecting the Perception of Individual Taxpayers' Compliance in the City of Banjarmasin

Taxpayer compliance remained suboptimal even though taxes contributed more than 80% of state revenue, and previous studies on its determinants had produced inconsistent findings. This study aimed to analyze the effects of tax knowledge, tax awareness, and tax sanctions on the compliance of individual taxpayers in Banjarmasin City, using the Theory of Planned Behavior as the theoretical basis. The study was novel in testing the three factors simultaneously in one model on individual taxpayers in a regional city, in the period when the new Coretax administration system was being implemented. It was a causal associative study with a quantitative approach. Primary data were collected through a closed-ended questionnaire distributed to 400 individual taxpayers selected through purposive sampling, and were analyzed using multiple linear regression with SPSS version 27. The results showed that tax knowledge (B = 0.251; p < 0.001), tax awareness (B = 0.326; p < 0.001), and tax sanctions (B = 0.508; p < 0.001) each had a positive and significant effect on taxpayer compliance, and that the three variables jointly explained 68.5% of its variance (F = 286.442; p < 0.001; Adjusted R² = 0.682). Tax sanctions had the strongest effect. These results imply that continuous tax education, the strengthening of tax awareness, and the firm and consistent enforcement of sanctions are important instruments for encouraging taxpayers to fulfill their tax obligations independently.