This research is to examine the effect of modernization of the tax administration system on the tax compliance of personal tax-payers in KPP Pratama Wates through positive attitude of individual taxpayer and Account Representative performance. Respondents in this study are 150 personal tax-payers with convenience sampling technique. Methods of the data analysis by Structural Equation Modeling (SEM) with AMOS aplication. The result showed that with a significant level 5% then the CR value greater than 1,96, so the hypothesis accepted. The conclusion from the result of this research that there is positive effect of modernization of the tax administration system to tax compliance of personal tax-payers in KPP Pratama Wates through positive attitude of individual taxpayer and Account Representative performance.