Abstract :
This study aims to determine the effect of taxpayer awareness, sanctions and services on individual taxpayer compliance who has an independent job. The theory used in this research is the theory of compliance. The data collection method uses a questionnaire. Types and sources of data are primary data. Data analysis techniques use multiple regression. The results show that taxpayer awareness has a positive effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance and tax services have a positive effect on taxpayer compliance