This research is done at P.T. Surya Plasindo Mas, which is a smallmedium company that is engaging in producing and selling plastic bags. P.T. Surya Plasindo Mas is located at Jalan Pulo Bangkalan, Kawasan Industri Medan, with the operation of more than five years. There are many factors which affect the tax compliance of taxpayers, three of them are tax awareness, moral responsibility and tax sanction. Tax compliance is defined as the willingness of taxpayers to fulfill their tax obligation according to the taxation regulations. The objective of this research is to find out whether tax awareness, moral responsibility and tax sanction affects tax compliance in P.T. Surya Plasindo Mas. This research uses quantitative descriptive method, with the data obtained from questionnaires, or a field research, and the supporting information obtained from website research and library research. Then, the data obtained is tested using SPSS program to find out the effect of each tax awareness, moral responsibility and tax sanction towards the level of tax compliance, along with the effect of tax awareness, moral responsibility and tax sanction towards tax compliance altogether. The result of this research shows that only tax awareness and moral responsibilities have significant effects towards the level of tax compliance in P.T. Surya Plasindo Mas, whereas tax sanction does not have significant effect towards tax compliance in P.T. Surya Plasindo Mas. However, tax awareness, moral responsibility and tax sanction significantly affect tax compliance altogether.