This study aims to determine the effect of factors of tax awareness, tax knowledge and understanding, tax socialization, tax penalties, and tax rate on tax compliance by using taxpayer environment as the moderating variable. The population in this study are 155.689 taxpayers at KPP Pratama Makassar Selatan. The sampling method used is slovin formula, in order to obtain a sample of 100 respondents. Data collection used a questionnaire instrument. Data were analyzed using moderated regression analysis (MRA). The results shows that (1) tax awareness has an effect on taxpayer compliance; (2) tax knowledge and understanding has an effect on taxpayer compliance; (3) tax socialization has an effect on taxpayer compliance; (4) tax penalties has no effect on taxpayer compliance; (5) tax rate has an effect on taxpayer compliance; (6) taxpayer environment weakens the relationship of tax awareness on taxpayer compliance; (7) taxpayer environment does not moderate the relationship of tax knowledge and understanding on taxpayer compliance; (8) taxpayer environment weakens the relationship of tax socialization on taxpayer compliance; (9) taxpayer environment does not moderate the relationship of tax penalties on taxpayer compliance; (10) taxpayer environment strengthens the relationship of tax rate on taxpayer compliance.

Keywords : Tax Knowledge And Understanding, Tax Penalties, Tax Rate, Taxpayer Environment, Tax Compliance.