The tax is the largest source of state revenue. Taxes are compulsory and forces which are already regulated in Act No. 28 of the year 2007. As citizens, Taxpayers pay the duty taxes to support the development of a country. There are many factors that can affect a taxpayer compliance in paying taxes. This study aims to describe the influence of the application of online tax system and tax system fairness on taxpayer compliance study on Small Medium Enterprises (UMKM) in region of Yogyakarta. This research is quantitative research where the source data is retrieved from the primary data that is by way of disseminating a questionnaire to taxpayers UMKM in region of Yogyakarta. The result of this study indicate that the influence of the application of online tax system influence positive on taxpayer compliance, whereas in tax system fairness has no influence on taxpayer compliance.