This research aims to examine the effect of the tax control framework (TCF) on internal control, tax risks, and tax compliance among large taxpayers in Indonesia. Currently, research in Indonesia still rarely explores TCF and tax risk. This research uses quantitative research methods with a Structured Equation Model (SEM) approach. Data collection was carried out using a questionnaire filled out by 502 respondents registered in the Large and Special Regional Tax Office and data analysis of tax audit results for the last 4 years. The research findings showed empirical evidence that TCF has a negative and significant effect on tax risk and tax audit results as a proxy for tax compliance. Apart from that, TCF also has a positive and significant effect on taxpayers' internal control

Indonesian Large Taxpayers, Tax Control Framework, Tax Risk, Tax Compliance, Structured Equation Model

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