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Tax compliance is the agreement of taxpayers to fulfil and carry out tax obligations in accordance with the provisions of tax legislation without having to go through tax audit, warnings or threats and tax laws both law and tax administration. This study aims to analyse the effect of tax audits and tax rates on tax compliance. The population in this study is the taxpayer in Kuningan, Indonesia, and obtained 100 respondents. The data analysis method used in this study is to utilize Partial Least Square (PLS) using SmartPls 3.0. The results of this research analysis show that tax audits affect tax compliance and tax rates affect tax compliance. The increase in tax audit and Tax rates will increase taxpayer compliance, because taxpayers feel that if the tax audit is carried out on the taxpayer can lead to administrative sanctions and tax penalties that will harm the taxpayers themselves.

Potential Factor that Determines Taxpayer Compliance: The Development of Theory of Reason Action