ABSTRACT : This study aims to analyze the influence of tax understanding, tax sanctions, and risk preference on the compliance of non-employee individual taxpayers at KPP Pratama Kembangan during the 2022-2024 period. The novelty of this research lies in its focus on non-employee individual taxpayers, a group rarely studied despite their low compliance ratio, as well as the use of risk preference as a variable, which is still rarely examined in the taxation context, with current data following the implementation of the Tax Harmonization Law (UU HPP). This research uses a quantitative method with an associative approach, with samples determined through purposive sampling of 100 respondents using a Google Form questionnaire instrument. The research results show that tax understanding has a positive and significant effect on tax compliance, tax sanctions have a positive and significant effect on tax compliance, and risk preference has a positive and significant effect on tax compliance. This research strengthens the Theory of Planned Behavior and provides practical contributions to the Directorate General of Taxes in designing risk-based education, socialization, and sanction enforcement strategies to improve taxpayer compliance.

KEYWORDS – Tax Understanding, Tax Sanctions, Risk Preference, Tax Compliance, Non-Employee Taxpayers