The purpose of this paper is to show how our lives are shaped by our thoughts. It might seem like an easy task because we all have different thoughts and we all think that we know how to handle them but I believe the reality is a little bit different. Indeed, we have the ability to think for ourselves, to distinguish between what we feel like is wrong or right but at the same time we often end up in a situation where we are faced with other thoughts. And we do not always know how to cope with them. Also, sometimes we might have deeper thoughts opposite thoughts about a specific subject, a feeling or a person and we feel like we are overwhelmed. It is not something strange. I believe it is part of what makes us human beings. In order to perceive our lives we need to be able to understand how we think so we can shape our existence how we like it not how someone else tells us to do.

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.