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    <timestamp>1793737359</timestamp>
    <depositor>
      <depositor_name>avid leonardo sari</depositor_name>
      <email_address>goacademica@gmail.com</email_address>
    </depositor>
    <registrant>GoAcademica Research &amp; Publishing</registrant>
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    <journal>
      <journal_metadata>
        <full_title>International Journal of Science and Society</full_title>
        <abbrev_title>IJSOC</abbrev_title>
        <issn media_type="electronic">2715-8780</issn>
      </journal_metadata>
      <journal_issue>
        <publication_date media_type="online">
          <month>09</month>
          <day>28</day>
          <year>2026</year>
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        <journal_volume>
          <volume>8</volume>
        </journal_volume>
        <issue>4</issue>
        <doi_data>
          <doi>10.54783/ijsoc.v8i4</doi>
          <resource>https://www.ijsoc.goacademica.com/index.php/ijsoc/issue/view/33</resource>
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          <title>The Effect of Perceived Tax Audit Risk and Perceived Tax Sanctions on Individual Taxpayer Compliance in Manado City</title>
        </titles>
        <contributors>
          <person_name contributor_role="author" sequence="first">
            <given_name>Sharon Athalia </given_name>
            <surname>Roring</surname>
          </person_name>
          <person_name contributor_role="author" sequence="additional">
            <given_name>Lintje </given_name>
            <surname>Kalangi</surname>
          </person_name>
          <person_name contributor_role="author" sequence="additional">
            <given_name>Syermi Stella Emma </given_name>
            <surname>Mintalangi</surname>
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          <jats:p>This study aimed to examine the effect of perceived tax audit risk and perceived tax sanctions on the compliance of individual taxpayers who operate micro, small, and medium enterprises in Manado City, Indonesia. A quantitative explanatory survey was conducted with 100 respondents, determined using the Slovin formula and purposive sampling from a population of 20,499 enterprises across 11 sub-districts. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression in IBM SPSS Statistics 29. The results showed that perceived tax audit risk had a positive and significant effect on compliance (t = 2.060; p = 0.042). Perceived tax sanctions also had a positive and significant effect and were the more dominant predictor (t = 4.247; p &lt; 0.001). Both variables simultaneously had a significant effect on compliance (F = 40.803; p &lt; 0.001) and explained 45.7% of its variance. These findings indicated that the stronger the taxpayers' perceptions of audit risk and sanctions, the higher their compliance, which supported Deterrence Theory and the Theory of Planned Behavior. Strengthening the socialization of audit risk and the consistent enforcement of sanctions was recommended to improve tax compliance.</jats:p>
        </jats:abstract>
        <publication_date media_type="online">
          <month>11</month>
          <day>01</day>
          <year>2026</year>
        </publication_date>
        <pages>
          <first_page>705</first_page>
          <last_page>721</last_page>
        </pages>
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          <ai:license_ref>https://creativecommons.org/licenses/by-nc-sa/4.0</ai:license_ref>
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          <doi>10.54783/ijsoc.v8i4.1760</doi>
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