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This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi. The dependent variable in this study is individual taxpayer compliance, and the independent variables in this study are understanding of tax regulations, service quality, tax sanction, willingness to pay taxes, and the application of filling. This research was conducted at KPP Pratama Kosambi Taxdoi:10.28932/jam.v13i2.4005 fatcat:oerhl27qsbfuxcmxvvy5pxop6m