The purpose of the following research is to obtain information on the influence of morality, understanding, awareness, and tax sanctions on the compliance of non-employee individual taxpayers in Surabaya and Sidoarjo. The following research uses a quantitative approach using a purposive sampling strategy to 100 respondents and data collection is carried out through an online questionnaire. data analysis using the Partial Least Squares (PLS) approach with SmartPLS 4.0 software. The results of the study show that the four factors of morality, understanding, awareness, and tax sanctions have a positive and substantial influence on taxpayer compliance. The following findings show that improving moral integrity, understanding of tax regulations, awareness of tax contributions, and the application of strict sanctions can spur higher compliance behavior.
Alfandi et al. (Mon,) studied this question.