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Lufiyana Mudrikahzain Pengarang Drs. Agus Putranto, M.M., M.F.P. Dosen Pembimbing 1 Nur Baiti Jannati.S.Akun.,M.AK. Dosen Pembimbing 2 Dr. M. Elvan Kaukab, S.E., M.M., M.H.I., MFP, CRA, CHRA, CRBC. Penguji 1 Kurniawati Mutmainah, S.E., M.Si Penguji 2

The objective of this study is to examine the factors influencing the level of tax compliance among individual taxpayers in Wonosobo Regency. To collect the required information, this study utilized questionnaires distributed via Google Forms. The independent variables employed in this research are the Digitalization of Tax Services and Tax Compliance Costs, while the dependent variable is Tax Compliance, with Religiosity serving as the moderating variable. The sample for this study consisted of 98 respondents. In the data collection process, the researcher utilized a probability sampling technique. Two analytical techniques were applied: multiple linear regression and Moderated Regression Analysis (MRA). The results of this study reveal that the digitalization of tax services has a significant influence, whereas tax compliance costs do not affect tax compliance. The moderation test results indicate that religiosity cannot moderate the influence of tax service digitalization on tax compliance; however, religiosity does moderate the effect of tax compliance costs on tax compliance. Keywords: digitalization of tax services, tax compliance costs, tax compliance, religiosity, individual taxpayer