This Study aims to determine the effect of e-filling systems, taxation knowledge, tax socialization, taxpayer awareness and tax sanctions of taxpayer compliance. Population in this study were individual taxpayers who own businesses in Purbalingga as many as 77,332 people. The method of sample determination used thde Slovin formula and obtained 100 samples. The questionnaire distribution techinique used accidental sampling. The hypotesis tested analytical method used multiple linear regression analysis. The results showed that tax sanctions has a positive effect on takpayer compliance. While the e-filling system, taxation knowledge, tax socialization and taxpayer awareness have no effect toward tacpayer compliance.