This study aims to determine the effect of tax socialization, tax sanctions and public service accountability on PKB taxpayer compliance at the SAMSAT Banyumas Office. Theories used in this research are Legitimacy Theory and Theory of Planned Behavior (TPB). The population in this study were all active PKB taxpayers registered at the Banyumas SAMSAT Office. The number of samples used in this study were 100 respondents calculated based on the Slovin formula with the sample determination method is the incidental sampling method. Data collection was carried out using nonprobability sampling and questionnaire observation methods. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis shows that taxation socialization has no effect on taxpayer compliance, while tax sanctions and public service accountability affect taxpayer compliance.