Tax as the largest contribution of state income plays an important role in national development. However, there are still a lot of citizen who are not obedient to fulfill their tax obligation. The compliance of taxpayer could become an obstacle in maximizing the state income and national development. This research aims to investigate the effect of taxpayer awareness, fiscal service, and tax sanction toward individual taxpayer compliance. The independent variables in this research are taxpayer awareness, fiscal service and tax sanction, while the dependent variable is individual taxpayer compliance. This research is using quantitative descriptive approach with primary data in the form of questionnaire. The populations in this research were 34.569 individual taxpayers that registered in KPP Pratama Medan Belawan. 100 samples were drawn using incidental sampling method. The analysis model used in the research is multiple linear regression model and the processing data used is SPSS program version 25. The results of this research indicate that partially, taxpayer awareness and fiscal service had significant effect toward individual taxpayer compliance, while tax sanction had no significant effect toward individual taxpayer compliance. Simultaneously, taxpayer awareness, fiscal service, and tax sanction had significant effect toward individual taxpayer compliance. The value of determination coefficient indicates that taxpayer awareness, fiscal service, and tax sanction are able to explain 46% the variation of individual taxpayer compliance, while the remaining 54% is affected by other factors which are not included in this research.