Abstract: The purpose of this study was to determine the effect of taxpayer awareness, understanding of taxpayers, service quality, and tax sanctions on taxpayer compliance in partially paying Motor Vehicle Tax in XYZ City. The method used in sample selection is simple random sampling method, data is collected by distributing a minimum of 100 questionnaires. Where in this study, the samples were people whom the researcher met randomly at the research location. The data analysis method used in this research is multiple linear regression analysis. The purpose of multiple linear regression analysis is to determine the magnitude of the influence of the independent variable (X) on the dependent variable (Y).