This study aims to analyse factors that Effect of Tax Paying willingness, Tax Paying Awareness as Intervening Variables.The population of this study are corporate tax payers at Directorate General of Taxes in Dumai which is equal to 3,068 and Directorate General of Taxes in Kuala Tungkal Jambi which is equal to 2.104.Determination of research samples based on Slovin method, total sample are 197…