This research examines the effect of tax payer compliance level, tax sanctions and tax audits on tax receipts at KPP Palembang Ilir Timur. Determination of the sample in this study was taken from the existing population where there were as many as 53,655 taxpayers reporting SPT at the Palembang Ilir Timur Pratama Tax Service Office in 2021, using the Slovin formula, so that the results obtained…