This research aims to determine the influence of tax audits and penalties on tax compliance with tax payments. Tax has a significant role as a source of state revenue. Because taxes have an essential role, the tax sector revenue is reliable, while the natural resource sector revenue is unreliable. Using tax audits other than the presence of rules, tax audits make people obedient or pay taxes by applicable laws. Indonesia is one country that has problems related to the lack of awareness of taxpayers to pay taxes. The impact of a lack of public awareness in fulfilling obligations is not achieving the percentage of tax revenue by what was previously determined. The data used in this research is quantitative data, which is numerical data. Secondary Data is derived from records, books, financial reports of corporate publications, government reports, and so on. The data collection method uses documentation techniques by collecting documents related to this research.