<![CDATA[Abstract This study aims to determine the partial and simultaneous relationship of the influence of tax regulations, tax administration, and taxpayer morale significantly and positively on individual taxpayer compliance at the South Makassar Tax Service Office (KPP). The sampling technique used the accidental sampling method. The data processing used SPSS version 24 for windows with linear regression analysis technique method. The number of samples is 50 taxpayer respondents. The results showed that partially and simultaneously tax regulations, tax administration, and taxpayer morale had a significant and positive effect on taxpayer compliance.Keywords: Tax Regulation, Tax Administration, Tax Morale, and Taxpayer ComplianceAbstrakPenelitian ini bertujuan mengetahui hubungan parsial dan simultan pengaruh peraturan pajak, administrasi pajak, dan moral wajib pajak secara signifikan dan positif terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan metode accidental sampling. Pengolahan data menggunakan SPSS versi 24 for windows dengan metode teknik analisis regresi linear. Jumlah sampel sebanyak 50 responden wajib pajak. Hasil penelitian menunjukkan secara parsial dan simultan peraturan pajak, administrasi pajak, dan moral wajib pajak berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak.Keywords: Peraturan Pajak, Administrasi Pajak, Moral Pajak, dan Kepatuhan Wajib Pajak]]>
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