This research aimed to find factors that affect taxpayers willingness to pay taxes. A decrease in the treasury revenue from tax made this problem. The variables which are used in this research is dependent variabel that is compliance taxpayers, while independent variables are perceived usefulness, perceived ease of use, complexity and intervening variabel is e-filling system. This research is quantitative and data collection is using questionnaire with convinience sampling method which involved 100 respondents. Respondent are the Individual Taxpayers who reported SPT using e-filling in Yogyakarta. Data analysis using SPSS to determine the relationship between variables. Based on this research, Perceived Usefulness significantly positive influence for the e-filling usage, Perceived Ease of Use significantly positive influence for the e-filling usage, Complexity significantly negative influence for the e-filling usage and e-filling system as intervening variable significantly positive influence for the compliance taxpayers. 
Key word: E-filling, Compliance Taxpayers, Perceived Usefulness, Perceived Ease of Use, Complexity