T The objective of this research is to examine the factors influencing tax compliance among business entities in Indonesia. This research involves 123 respondents who participate in the tax administration processes across various types of business organizations, ranging from Limited Companies to Partnerships. Demographic and organizational data were collected through an online survey to provide a comprehensive understanding of the factors contributing to tax compliance. The data was analyed with PLS-SEM data analysis method. Analytical results indicate a significant and positive relationship between taxpayer awareness and the level of tax compliance. Tax policy also exerts a positive influence, albeit at a lower level of significance. Moreover, tax audits and taxation socialization serve as moderating factors towards tax compliance. From a managerial perspective, this research offers several significant implications. Firstly, there is a need to enhance taxpayer awareness through specially designed educational or training programs. Secondly, an evaluation and recalibration of existing tax policies are essential for ensuring their effectiveness in encouraging compliance. Thirdly, the integration of tax audits and taxation socialization could form an effective strategy for elevating tax compliance levels. Suggestions for future research involve further exploration on the variability in taxpayers' demographic backgrounds, a comparative study between tax policies in developing and developed countries, and the effectiveness of taxation socialization methods. This research makes a critical contribution to understanding howdemographic and organizational factors affect tax compliance and offers guidelinesfor improving tax policy strategies in Indonesia.