The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers in Sukabumi Citty by using several
independent variables such as level of understanding of taxpayer and tax penalties. The purpose of this study was to analyze the influence of understanding of the taxpayer and tax sanctions against an individual taxpayer compliance in Sukabumi City. The population of this study is individual
taxpayers in Sukabumi City. Based on data from the KPP Pratama Sukabumi, until the end of 2014 there were 205.696 individual taxpayers. Sampling was done by incidental sampling method. The number of sample is 150 people. Primary data collection method used is a survey method using questionnaires media. Based on the results of the analysis undertaken concluded that: (1) Level of understanding of the taxpayer is significantly against taxpayer compliance rate
with t hitung > t table (2.918 > 1.976 (signifikance (0.004 > 0,05). (2) tax penalties significantly positif against taxpayer compliance rate with t hitung > t table is 3.674 > 1.976 (significance 0.000 > 0,05). (3) for simultan, test level of understanding of the taxpayer and tax penalties
significantly positif against taxpayer compliance rate with Fhitung 3.057(significance 0.000 > 0,05)
