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This research aimssto determinesthe influence of attitudes, subjectives norms, behavioral controlsand tax knowledge on individual taxpayer compliances at KPP Pratama Sidoarjo Selatan. The samplingstechnique used purposive sampling by distributing questionaires directly to get 75rrespondents. Data analysis techniques used the outer model test the validity and reliability data. Multipleslinear regression analysissis used test thelhypothesis using thelSPSS version 26 programstools. The resultssof this research show that variable of attitude and tax knowledge have a significants effect individual taxpayer compliances, but subjective norms and behavioral control are stated to have noeeffect individual taxpayerrcompliances.
Wardani et al. (Tue,) studied this question.