In Malaysia, the gig economy has grown significantly, about 26% of the workforce, engaged in gig work as of 2020 and the COVID-19 pandemic has further increased these numbers due to millennials' increasing use of digital platforms and the rise of self-employment. The increased number of gig workers has made the issue of whether gig workers who work full-time and part-time should report their income. The issue arises when gig workers are unaware of whether they should pay taxes or not since some of them only do this job on a part-time basis. This research aims to study the factors influencing tax compliance among gig workers involved in delivery services in Selangor and Kuala Lumpur, Malaysia. The questionnaires were distributed and answered by the 60 respondents via online survey questionnaires. This study uses the Statistical Package for Social Sciences (SPSS) Version 28.0 for analysis. The results show that tax compliance is highly influenced by tax morale, tax complexity, and tax fairness. However, tax awareness does not significantly impact tax compliance. The findings of this study could provide insights to policymakers and tax authorities in developing targeted policies and actions to encourage compliance among the gig workers.