ABSTRACT This study aims to examine the effect of taxpayer awareness, quality of tax service, tax sanctions, and tax knowledge on individual non-employee taxpayer compliance (empirical study on food and beverage sector at KPP Pratama Tampan Pekanbaru). The population in this study is taxpayer non-employee (food and beverage) at KPP Pratama Tampan Pekanbaru. The sampling technique used the aaci…