This study aims to analyze the factors that affect tax compliance of individual taxpayers who perform independent work (Empirical Study on individual taxpayer in the KPP Magelang) such as consciousness, service quality, the sanctions, and the intention of sanctions compliance. The object of this research is the KPP Magelang and the subject of this research is the individual taxpayer who perform independent work. This research sample is 87 respondents which are taken using incidental sampling method. The analysis tool applied in this study is SPSS 22. The results of this study are as follows: (1) consciousness positive and significant effect on the intention of compliance, (2) quality of service does not affect the intention of compliance, (3) sanctions do not affect the intention compliance; (4) sanctions do not affect on tax compliance; (5) the intention of compliance positive and significant impact on tax compliance (6) sanctions do not affect on tax compliance with the intention compliance as intevening variable.