As a developing country, Indonesia needs a lot of funds for country development and to sustain a positive economic growth for the welfare of its citizen. These funds can be obtained from external source and internal source. In effort to reduce the dependency of funds from external source, the government has been striving to maximize the state revenue that consists of tax revenue and nontax revenue, especially for tax revenue which serves as the largest portion of state revenue. In order to increase the tax revenue, government has to increase the level of taxpayer’s tax compliance, because Indonesia adapts a self-assessment system which taxpayer is trusted to calculate, report, and pay their own taxes. The purpose of this research is to find out whether tax awareness and tax sanction significantly affect tax compliance partially and simultaneously, to find out how strong their relationship is, and how much tax awareness and tax sanctions determine tax compliance at KPP Pratama Medan Barat is. The primary data is collected from 100 questionnaires that are filled by individual taxpayers at KPP Pratama Medan Barat. The data analysis technique is multiple linear regression using SPSS version 25. The result shows that tax awareness significantly affects tax compliance, while tax sanction doesn’t significantly affect tax compliance, however, tax awareness and tax sanction simultaneously have significant effect towards tax compliance.