The Influence of Income Level, Perception of Tax Sanctions, Perception of Law and Tax Enforcement, Perception of Tax Justice and Perception of Transparency and Accountability on Individual Taxpayer Compliance at KPP Pratama Batam Selatan Ayu Garnis Nabila 1 , Diah Amalia 2 {ayugarnisnabila@gmail.com 1 , diahamalia@polibatam.ac.id 2 } Business Management Department, Politeknik Negeri Batam, Jl Ahmad Yani, Batam Centre, Batam 29461, Indonesia 1,2 Abstract. This research was conducted on 401 respondents from non-employee ITP registered at KPP Pratama Batam Selatan in 2021 using quantitative methods and primary data. The data obtained were analyzed using multiple linear regression analysis. The findings of this study are income level variables, perceptions of law and tax enforcement, and perceptions of transparency and accountability have a significant effect on the results of ITP compliance at KPP Pratama Batam Selatan. In contrast, the variables of tax sanctions and perceptions of tax justice have no significant impact on ITP compliance at KPP Pratama Batam Selatan. Keywords: Income Level, Perception of Tax Sanctions, Perception of Law and Tax Enforcement, Perception of Tax Justice, Perception of Transparency and Accountability, Compliance of Individual Taxpayers. 1 Introduction The tax sector is Indonesia's largest source of income. The amount of tax contribution to Indonesia shows the importance of taxes for Indonesia. The principle of state taxation is referred to as a factor causing low taxpayer compliance, and this is because taxpayers cannot directly enjoy the results of tax payments. In other words, taxpayers never know the genuine reciprocity they want from the costs they spend on taxes. (Paramaduhita & Mustikasari, 2018). Tax administration in Indonesia uses a self-assessment system. The self-assessment system in the tax sector has been widely applied around the world. In implementing this system, taxpayer non-compliance is a concern for the organizers. The problem with this system is the transfer of responsibility for calculating taxes owed from the tax authorities to the taxpayer (Saad, 2013). The tax collection mechanism using a self-assessment system requires taxpayers ICAESS 2022, October 05, Batam, Indonesia Copyright © 2023 EAI DOI 10.4108/eai.5-10-2022.2325853