Abstract: The purpose of this study is to empirically examine the effect of tax sanctions, subjective norms and knowledge of taxpayers on the willingness of taxpayers to participate in the voluntary disclosure program. In this research, the research approach used is descriptive method. The type of research used in this research is causal research. The technique of collecting research data was done by means of a questionnaire. The population is individual taxpayers residing in the West Jakarta area. The sample used in part is 105 respondents with purposive sampling technique. The data analysis technique used was multiple linear regression. The results of the study indicate that tax sanctions and knowledge of taxpayers have a positive and significant effect on the willingness of taxpayers to participate in the voluntary disclosure program partially with a significance value <0.05, for subjective norms it has a negative and significant effect on the willingness of taxpayers to participate in the voluntary disclosure program partially. partial with a significance value > 0.05. Meanwhile, the test is done simultaneously (simultaneously) of tax sanctions, subjective norms and knowledge of taxpayers on the willingness of taxpayers to participate in the voluntary disclosure program with a significance value of <0.05.