The purpose of this research is to provide a model for reducing tax disputes with tax audit of bank transactions of companies and businesses. This research, using the qualitative data method of the Multi Grounded Theory Approach (Goldkuhl and Cronholm version) and by conducting semi-structured interviews with 12 executive and academic experts who were selected using the theoretical sampling method, extracted 251 conceptual codes and analyzed the data. Using MAXQDA software, he has tried to present a conceptual model including causal conditions, intervenors, foundations, strategies and consequences. Based on the results, the consequences of the tax audit of the bank transactions of taxpayers to reduce tax disputes include simplifying and clarifying the method of tax assessment, fair distribution of tax burden, reducing estimated and arbitrary assessments, proving hidden incomes, increasing self-declaration and voluntary compliance, reducing disputes. and the shortening of the tax proceedings and the increase of opportunistic actions. In this regard, factors such as financial institutions outside of the central bank's supervision, multiple bank accounts, non-cash income and non-revenue transactions, bank secrecy and methods of receiving and paying are alternative interfering factors that limit the tax audit of bank transactions. The current research, while increasing knowledge, is effective in developing existing theory to reduce tax disputes.