This research analyzes the influence of knowledge and tax understanding as well as tax transparency on the tax willingness. The population in this researchwas the individual taxpayer registered in Tax Service Office(KPP) Pratama Kudus. The research data was collected by distributing 150 questionnaire andthe usable questionnaires are 137.Hypothesis testing was conducted with regression analysis using multiple regression analysis of SPSS program. The results of this research stated that tax knowledge positively affects the tax willingness, meanwhile tax transparencyhas no effect on the tax willingness.  

Keywords: Knowledge, transparency, tax willingness