This study aims to analyze some of the factors that affect the level of Taxpayer Compliance in paying Vehicle Taxes. The factors are the Socialization of Taxation, Taxpayer Awareness, Fiscal Service Quality, Tax Sanctions, and Tax Rate. The data collection in this study using survey method with media questionnaire given to Motor Vehicle Taxpayer in Samsat Gunungkidul. The sampling technique using Convenience sampling counted 100 questionnaire. The data is processed by using SPSS v.16 with multiple linear regression analysis. The result show that Taxpayer Awareness, Fiscal Service Quality, Tax Sanction, and Tax Rate have a positive effect on Taxpayer Compliance in paying Motor Vehicle Tax. While Socialization variable does not positively influence to Taxpayer Compliance in paying Motor Vehicle Tax.