Tax has an important role for the country to pay for all the country’s expenses including for the expenses for development purpose. Basically, tax is the most important element in regional development in a country. However, the tax collection has not reached the maximum point yet. Expecially as discussed in this research, the motor vehicle tax, as one of the taxes that is one of the regional incomes. Thus, this study aims to determine what factors that can influence the tax compliance. The independent variables used for this research are tax knowledge, service quality, and tax sanctions towards the taxpayer compliance as the dependent variable in paying motor vehicle tax at SAMSAT Deli Serdang Office UPT Lubuk Pakam. The population in this study is the Individual Taxpayer registered in the SAMSAT Deli Serdang Office UPT Lubuk Pakam. The samples in this research are using nonprobability sampling with the total sample of 100 taxpayers. The data collecting method is by distributing questionnaire. The validity and reliability of the questionnaire is examined before collecting research data. Data analysis techniques in this research used classic assumption test, hypothesis test and multiple linear regression analysis. The result of the research shows that tax knowledge, service quality, and tax sanction have positive and significant effect towards the tax compliance at SAMSAT Deli Serdang Office UPT Lubuk Pakam .