This research has an purpose to find out and examine those Taxpayer obidient Behavior ( Case study of the Post-graduate Program at Mercu Buana University Jakarta). These research method currently used a multiple linear regression analysis to examine these five independent variables i.e tax expenses ,taxpayer attitudes / behaviour , tax penalties / Fine and tax knowledge. The total of 169 respondents from this research were post- graduated students from Mercu Buana University Jakarta. These results showed that the variable of tax expenses and tax knowledge had a significant positively correlated influence against taxpayer obidient behaviour , while the variable of tax penalties and attitudes had a positive but not significant one. Therefore the results of these research could be good input to the Directorate General of Taxation as an suggestion to level up the tax revenue by stepping up the education and outreach on a regular and innovative basis about the benefits, the tax payments process, counting and reporting employee tax in companies or the government bodies. Aswell as for millennial generations by giving different tax expenses for each individual taxpayers (for millennial generation) and would expected to be obedient to pay those taxes if the tax penalties which carried out by the tax officer run properly, thus providing deterrent effect to those individual taxpayer who trespass the law.

Keywords : Taxpayer Obidient Behaviour, Tax Expenses, Tax Penalties, Taxpayer Attitudes And Taxes Knowledge.