Abstract :
Tax is a form of compulsory contribution to the state owed by individual taxpayers or entities that are forced based on the law, by not getting direct rewards and will be utilized for the needs of the state for the prosperity of its people. This study aims to analyze and test the love of money variables, tax sanctions, and tax knowledge of taxpayer compliance. In research using quantitative research methods by distributing questionnaires to obtain primary data
The population in this study was an individual taxpayer at KPP Pratama Gresik. The sampling method used is convenience sampling, so that in this study using 101 samples of individual taxpayers at KPP Pratama Gresik. The data in the study were obtained from the distribution of questionnaires and processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) using Warp-PLS 8.0 software. The results of the study state that the attitude of love of money and tax knowledge affect the compliance of taxpayers. While tax sanctions do not affect taxpayer compliance.