The Effect of Tax Knowledge and Tax Sanctions on Individual Taxpayer Compliance in Semarang City

This study examines the effect of tax knowledge and tax sanctions on individual taxpayer compliance in Semarang City. Formal filing rates in Indonesia have improved, but actual compliance among individual taxpayers remains uneven. Local journal studies in Semarang also show that the number of registered taxpayers has grown faster than consistent payment and filing. The study uses a quantitative explanatory design. Data were collected from individual taxpayers in Semarang City through a structured questionnaire and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS. The measurement model meets the required validity and reliability criteria. The structural model shows that tax knowledge and tax sanctions both have a positive and significant effect on individual taxpayer compliance, and that sanctions have the stronger effect in this sample. The findings support the Theory of Planned Behavior and deterrence theory. In practical terms, taxpayers in Semarang comply more when they understand the rules and when penalties feel certain, fair, and consistently applied. Tax offices should therefore combine specific tax education with visible enforcement rather than relying on either tool alone.