Background: The COVID-19 pandemic has had an impact on the world of education, that were very limited. Nowadays, with the current decline in COVID-19 cases in Yogyakarta, teaching and learning activities have started to be carried out offline. It is necessary to be aware that this teaching and learning activity risks the occurrence of clusters of the spread of the COVID-19 virus. Therefore, student compliance with health protocols is very important to be encouraged. The factors that underlie adherence to health protocols need to be studied more in order to maintain and improve student compliance. Research purpose: The research aims to study the factors that underlie student compliance in implementing health protocols. Methods: The research was conducted using a descriptive qualitative method, where the informants were University students in Yogyakarta. The interview guide is made with the framework of the Capacity, Opportunity and Motivation Behavior constructs (COM-B Theory of Change). Result: Of the 20 students interviewed, all informants showed adherence to the health protocol. The factors that underlie student compliance include physical ability, knowledge, availability of equipment, facilities and infrastructure, social support from families and those around them, support from government or campus authority’s policies and regulations, motivation in the form of awareness, intention and sense of responsibility. However, some informants stated that there were physical and social barriers in the form of difficulty using masks during strenuous activities, experiencing irritation due to the use of hand washing soap/ hand sanitizer, difficulty maintaining distance in public places, and difficulty avoiding handshakes with the closest people. Conclusion: Physical and social barriers that occur can be overcome by continuing education intervention strategies to the community and disciplinary supervision of health protocols, especially in public places.