The aimed of this research is to analyze the influence of the effect of tax payer awareness, modernization system, tax knowledge, tax sanction and tax service quality on vehicle tax payer compliance at Bantul District. The sample used in this research was 98 respondents. Data was collected through questionnaire distribution to the respondents by accidental sampling. The hypothesis test in this research was analyzed using double linier regression in SPSS 16 for windows. The analysis showed that not all variables have the effect on vehicle tax compliance; taxpayer awareness, tax knowledge, and tax service quality positively influence on vehicle tax payer compliance. Meanwhile modernization system and tax sanction did not influence on vehicle tax payer compliance.