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The aims of the research are to find out and test the effectiveness of tax collection on taxpayer compliance; to know and test the knowledge of taxpayer on taxpayer compliance; to know and test the justice of tax payment regulation on taxpayer compliance; to know and test the taxpayer's comprehension level on taxpayer compliance; and to know and test the awareness level of taxpayer to taxpayer compliance in Samarinda municipality. The study uses a descriptive quantitative approach using IBM SPSS Version 20. The results of the study indicate that the effectiveness of tax collection had no significant influence on taxpayer compliance, the knowledge of taxpayers had a significant influence on taxpayer compliance , tax justice had no significant influence on taxpayer compliance, the level of understanding of taxpayers had no significant influence on taxpayer compliance, and the level of awareness of taxpayers had a significant influence on tax payer compliance in Samarinda. Conclusion can be draw that either simultaneously or partially, the effectiveness of tax collection, taxpayer knowledge, taxability, taxpayer understanding level, and the level of awareness of taxpayers have a significant influence on taxpayer compliance. Keywords—influencing factors, taxpayer compliance, pay

Factors Influencing Tax Payer Compliance to Fulfill the Obligation to Pay Tax in Samarinda Municipality