The current research aims to look at the extent of the effect of Levers of Control and Learning Organizations on Tax Compliance mediated by Organizational Performance. The research population includes senior employees and Echelon IV (Semi Manager) at the Tax Service Office within the Directorate General of Taxes. Based on the population, the researcher chose and decided to use the sample because of limited time and energy. The sampling technique of the research applies convenience sampling. The research findings indicated that organizational performance is proven to mediate the relationship between levers of control and tax compliance as well as the relationship between learning organization and tax compliance. In addition, levers of control and learning organizations have a strong and positive effect on organizational performance, so does organizational performance on tax compliance. However, there are two unproven hypotheses stating that the levers of control and learning organization do not have strong effect on tax compliance.