The purpose of this study is to analyze the effect of understanding of accounting, professional tax attitudes, professional commitment of practicing accountants to tax compliance based on Ministry of Finance No. 216/PK.01/2017 concerning registered accountants with empirical studies of practicing accountants at Accounting Services Offices (KJA). The study uses the Quantitative Method to test the primary data collected through questionnaires, by testing multiple regression analysis through statistical data analysis SPSS software. Answers 97 respondents are members of Practicing Accountants who work at KJA. The results of this study prove that understanding of accounting, professional tax attitude has an effect on tax compliance, while professional commitment has no effect on tax compliance based on PMK regarding accountants practicing at KJA. The benefits of research become a reference for practical contributions, material for consideration to the government, and teaching input materials about the role of a Practicing Accountant in increasing tax compliance, as well as being a scientific reference for subsequent researchers.