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In this research aims to whether with tax planning through the depreciation of fixed assets on the company can minimize the tax burden. This research uses a secondary method on the PDAM Tirta Jeneberang Regency Gowa. Data used in this research is data on the annual report of the PDAM Tirta Jeneberang Regency Gowa. Data collection is done by collecting financial report data in the company year that is a sample of the research of PDAM company Tirta Jeneberang Kabupaten Gowa. The Data is collected by conducting a documentation method. From the analysis conducted on the implementation of tax planning applied by the company with the prevailing taxation law apparently the company does not commit violations and still follow all applicable regulations.

This research aims to test the influence of Fiskus service, level of understanding and taxation of tax compliance of individual taxpayers in Makassar Pratama Selatan. The Data in this study was obtained from the taxpayer registered with the KPP Pratama Makassar Utara which was willing to become a respondent. This research uses primary data by conducting direct research in the field by providing questionnaire/question sheets to 80 respondents. The method of data analysis used is analysis of multiple linear regression. The results showed that: in partial, variable Fischus services, the level of understanding and taxation sanctions are positive and significant to the individual taxpayers ' compliance in paying taxes. Key words:P the fiscus, the level of understanding, taxation and compliance sanctions are mandatory tax