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.