This Research examines the effect of taxpayer compliance level on tax revenues moderated by tax audits to test this effect using SPSS Version 25.0. The data in this study used a quantitative descriptive method. The population in the survey was active corporate taxpayers at KPP Pratama Bangka. The sample in this study used 93 active corporate taxpayers at KPP Pratama Bangka for the 2019 period. …