ABSTRACT This study is to examine the effect of tax knowledge, tax sanctions, tax incentives, tax rates and taxpayer motivation on taxpayer compliance. Empirical study of corporate taxpayers in (KP2KP) Pasir Pengaraian, Rokan Hulu Regency. In this study, the sample population was 93 corporate taxpayers registered in (KP2KP) Pasir Pengaraian, Rokan Hulu Regency. Sampling using convenience s…