This study aims to determine the effect of financial literacy and utilization of financial technology on taxpayer compliance. This research uses a case study method of online business people in Makassar using quantitative data, namely the distribution of questionnaires given either directly or through online media (G-Forms) to 40 online business people. The result of this study is that a high level of financial literacy will affect online business taxpayer compliance. In addition, the use of financial technology can affect taxpayer compliance in carrying out their obligations.

Keywords : Financial Literacy, Financial Technology Utilization, Online Business Taxpayer Compliance.