This study aims to (1) examine the effect of repeated tax amnesty knowledge on taxpayer compliance, (2) examine the effect of tax sanctions on taxpayer compliance based on threats to taxpayer compliance decisions, and (3) examine differences in taxpayer compliance based on taxpayer knowledge, on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions. This study used a 2 x 2 factorial experimental research design between subjects by using 119 participants from accounting students from the Faculty Economic and Busines Warmadewa University. The results showed that both the knowledge of taxpayers on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions can affect taxpayer compliance. Besides that too, there is an interaction between taxpayer knowledge on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions where if the taxpayer is in a condition not aware of the repeated application of the tax amnesty, taxpayers who also receive high tax sanctions will show the highest degree of compliance, compared to subjects in other situations. Hypothesis testing using a different test t test with the help of the SPSS 26.0 program. The expected research output is that the results of this research will be published in the proceedings of the Warmadewa of University Research Institute. Keywords: Recurring tax forgiveness, tax sanctions, tax compliance.