Ruhiyat Taufik Dosen Pembimbing 1 Aisyah Ratnasari Penguji 1 Nela Dharmayanti Dosen Pembimbing 2 Bambang Mardi Sentosa Ketua Penguji Achmad Kemal Fauzi Penguji 1 Dwi Putri Ariyanti Pengarang

Internet World development gave innovation to replace real world with internet world, such as economy activity. The number of internet users on Indonesia showed potential market and gave new business chance such as; online shopping business. The development of it increased well in Indonesia. So, it made attention for government to set E-commerce taxation aspects of transaction, but this effort had obstacles. For example, they didn‟t know level of understanding of tax rules, tax sanctions, and tax knowledge for taxpayer taxes. The purpose of this study is to determine the effect of Tax Equity, Tax Sanctions and Knowledge of Taxpayer Compliance. This research uses method of digging data related to research problem which conducted by questionnaire method. The technique of writing data using questionnaires in the form of links from, which allows respondents to answer questions. Researching result showed that variable understanding of tax payer awerness (X1), tax knowledge (X2), tax sanctions (X3), influence simultaneously to taxpayer compliance ( Y ). But partially only the tax sanction ( X3 ) does not affect taxpayer compliance.