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This study aims to examine how tax rate and tax sanction retribution increase tax compliance. Independent variables in this study are tax rate and tax sanction and dependent variables are tax compliance of non-employees. Development of developing countries in various fields is being actively carried out by the current government to meet the various needs of its people, so this requires the government to think of what steps should be taken in raising funds and optimizing state revenues as much as possible as taxes. Non-employee taxpayer compliance in the city of Bandung as a whole is classified as compliant in carrying out its tax obligations. However, there are still some things that are considered sufficient by the taxpayer in terms of tax rates and tax sanction. This is because non-employee personal taxpayer compliance is still inadequate because tax rates and tax sanction are still not optimal in their application. The selected sample is the tax compliance of non-employees registered in KPP Pratama Bandung Cibeunying. The data used in this study is primary data with a result of the questionnaire distributed directly to individual tax payers non-employees. This study wants to know the effect of tax rate and tax sanctions on tax compliance. This research is quantitative research using the partial least square (PLS-SEM) method. The population in this study is tax compliance of non-employees registered SPT period 2017 in KPP Pratama Bandung Cibeunying. The sample in this study is individual taxpayers not employees small and medium business activities in Padasuka village. The result of this study can explain the tax compliance of non-employees that are influenced by the tax rate and tax sanction.