The objective of this research is to analyze and find out the effect of tax regulation understanding, justice principles and tax sanction towards the tax payer compliance. This research is done in UMKM located in Tanah Abang Market area. The data is collected by distributing questionnaires. Analysis method used in this research is the random sampling. This research has the population of 3.870 and is counted by the slovin formula that obtains 97.48 samples. However, the researcher has determined the sample to be 100 respondents. The result of this research shows that the tax regulation understanding and the justice principles do not have positive effects towards the tax payer’s compliance while the tax sanction had a positive effect towards the tax payer’s compliance.