This reaserch aims to examine the influence of gender, perceptions of taxation sanctions, and the SAMSAT corner programs on vehicle taxpayer compliance registered at SAMSAT office in Yogyakarta City. The subjects in this reaserch was vehicle taxpayer compliance registered at SAMSAT office in Yogyakarta City who had paid their vehicle tax trough SAMSAT Corner Galeria Mall. The total population in this reaserch was 279,562. The kind of used data is primary and a sample of with the way the survey. The number of questionnaires distributed by 114 questionnaires and only 100 questionnaires that can be processed using purposive sampling technique. Data analysis techniques used were validity, reliability, classical assumption and multiple linear regression analysis using IBM SPSS statistics 21. The result of the research shows that gender variables are not affect vehicle taxpayer compliance. But, for two other variables, the perception of taxation sanctions and SAMSAT corner programs have positive effect on vehicle taxpayer compliance.