The study looked at taxpayer compliance at KPP Pratama Surabaya Mulyorejo, focusing on how tax audits, tax knowledge, and tax administration services affect compliance, with risk preference as a moderating factor. They used a method called GSCA. The results showed that tax audits and tax administration services influence taxpayer compliance, but tax knowledge does not. Risk preference affects the relationship between tax audits and taxpayer services on compliance, but not tax knowledge.