In Yogyakarta City, professional individual taxpayers' income tax compliance is
affected by self-assessment system understanding, tax knowledge, and tax burden
perception. Law No. 07 of 2021 on General Provisions and Tax Procedures requires tax
compliance because taxes are the main source of governmental revenue. Due to the low
compliance rate of Annual Tax Return (SPT) submissions, which reached 68.75% or 13.3
million out of 19.4 million obligated taxpayers, still below the 83% target, professional
taxpayers were particularly noncompliant (Suryo, 2023). Mardiasmo (2016) on the self-
assessment system and tax knowledge, Rahayu (2010) on tax knowledge and compliance,
and Waluyo (2017) on the impact of perceived tax burden on willingness to comply are
used to examine how these three constructs affect freelancer compliance behavior. The
quantitative study uses primary data from online surveys issued to Yogyakarta-registered
professional individual taxpayers, with 110 respondents selected using the Slovin formula.
Multiple linear regression is used to assess data with validity, reliability, normalcy, and
classical assumption checks. Understanding the self-assessment system and tax knowledge
positively and significantly affect tax compliance, while tax burden perception negatively and significantly affects compliance—indicating that professional individual taxpayers with a higher perceived burden comply less. In Yogyakarta City, boosting taxpayer comprehension and tax literacy while maintaining a fair and appropriate perceived tax burden is crucial for increasing voluntary compliance and tax income from the professional group.