This study is to identify and analyze the impact of taxpayer awareness and tax penalties towards the taxpayer compliance. This study will be conducted at Kantor Pelayanan Pajak Pratama Medan Petisah. This study uses quantitative method with questionnaire as its research instrument. All taxpayers that are registered in KPP Pratama Medan Petisah will be the population of the study, which includes 105.772 taxpayers. The samples of the research will be chosen through accidental sampling as its sampling technique. Both primary and secondary data will be used in this research. The data analysis method is multiple regression analysis. These are the tests that are done in the research, includes validity and reliability test, classic assumption test, partial and simultaneous test, as well as coefficient of determination (