ABSTRACT:- In order to pay for general expenses and the prosperity of the populace, taxes are people’s contributions to the state treasury based on law (which can be enforced) without obtaining reciprocal benefits (counterperformance) that can be objectively shown. Therefore, in order to boost state revenue, individual taxpayer compliance is crucial. This seeks to ascertain the services provided by tax authorities and their willingness to pay taxes on behalf of individual taxpayers who engage in freelancing employment, namely physicians at the North Malang Pratama Tax Service Office.The population used in this research are individual taxpayers who do freelance work, namely doctors registered at the North Malang Pratama Tax Service Office. In this research, purposive sampling was used, namely taking samples based on criteria set by the researcher. From the research results, it was found that tax service variables and willingness to pay taxes had a positive effect on the compliance of individual taxpayers who did free work as doctors. With the results of this research, it is hoped that individual taxpayers who carry out free work as doctors at KPP Pratama North Malang can pay their tax obligations so that they can increase taxpayer compliance.

Keywords: Fiscus Services, Willingness to Pay Taxes, Personal Taxpayer Compliance