This study aims to examine the effect of implementation PP No. 23 Tahun 2018, tax knowledge, and tax sanctions to taxpayer compliance. This research was conducted Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru tax office. The sample in this study was 8.348 taxpayer. This study used primary data by distributing questionnaires. Method of data analys used in the form of multiple lin…