Tax Compliance is a classic problem facing tax authorities around the world. Efforts to increase tax compliance have also been around for a long time to the attention of the tax authorities. The same goes for problems taxpayer compliance in Bandar Lampung City which is still low, for example, the case of a tax dispute between a restaurant must collect tax and Bandar Lampung City Government as restaurant tax collector, due to implementation of Tapping Box in 2021 ago. The purpose of this study is to find a policy design for The Government of Bandar Lampung City so it can increase taxpayer compliance in paying local taxes in Bandar Lampung. In order to increase tax compliance, the government first requires a mapping problem of taxpayers knowledge and awareness, taxpayer's needs, and making policy strategy in the form of awarding taxpayers who are obedient in paying taxes, even though it violates the definition of tax that does not have a counter-achievement or direct service that can be enjoyed. This puts forward a humanist tax approach before carrying out intensive tax collection to the public.