This study aim to analyze the influence administrative sanctions, taxpayer awareness, income level and modernization of tax administration system to compliance of vehicle tax payers in SAMSAT Purbalingga. The amount of sample that used in this research were 105 respondents and calculated based on Hair formula with convenient sampling method. Data collecting was done by questionnaire method and calculated by SPSS Statistic 21. The result of this study showed that administrative sanctions, taxpayer awareness, income level and modernization of tax administration system had positive and significant effect to compliance vehicle tax payers in SAMSAT Purbalingga.