Abstract
This study aims to analyze the influence of taxpayer motivation, level of education, and tax sanctions on tax compliance for individual taxpayers in West Surabaya. The t test is used as an analytical method. The unit of analysis in this study is individual taxpayers domiciled in West Surabaya, consisting of 100 respondents. The results of the study show that the motivation of taxpayers, education level, and tax sanctions have an influence on taxpayer compliance in West Surabaya. The implications of this research can be useful for the Directorate General of Taxes, which can be used as input for future decision-making regarding tax policy for individual taxpayers in West Surabaya.
 
 
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