This study aims to analyze the effect of tax audit and tax collection on taxpayer compliance both directly and indirectly through taxpayer awareness as a mediator. The population used in this study were taxpayers registered at the West Semarang Tax Service Office (KPP) in Semarang City, with a sample size of 126 respondents. The sampling technique used was accidental sampling. The data source used was primary data, with a questionnaire data collection method. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study stated that tax audit had a positive and significant effect on taxpayer compliance, tax collection had a positive and significant effect on taxpayer compliance, and taxpayer awareness had a positive and significant effect on taxpayer compliance. Tax audit has a positive and significant effect on taxpayer awareness, and tax collection has a positive and significant effect on taxpayer awareness. The results of the mediation test obtained that taxpayer awareness can mediate the effect of tax audit on taxpayer compliance, and taxpayer awareness can mediate the effect of tax collection on taxpayer compliance.