<p>This research aims to determine the effect of implementation of e-Samsat services and tax sanctions on motor vehicle taxpayer compliance at Samsat Office of Haurgeulis. This research used correlational method that were analyzed using quantitative approach. The sample used in this research was 100 samples which were registered taxpayers at Samsat Office of Haurgeulis was obtained by using Accidental Sampling method. The data collection technique used primary data was obtained from distributing questionnaires. The analysis technique use multiple linear regression analysis, validity test, reliability test, classical assumption test, hypothesis test and coefficient of determinatation testing. The result of this research shows that partially the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliace, tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance and simultaneously the implementation of e-Samsat services and tax sanctions have a positive effect on motor vehicle taxpayer compliance but the effect is relatively small.</p>