Compliance in taxation signifies awareness and compliance to implement the rules and provisions of the tax as stipulated in the tax legislation. The purpose of this study is to analyze and describe the influence of Tax Penalties, Tax Knowledge and Motivation Tax toward Tax Payer Compliance of Private Person.
The population in this study is the individual taxpayer who is in KPP Gayamsari Semarang totaling 120.978 taxpayers. The sampling method using a convenience sampling and data collection method using a questionnaire with a sample size of 100 taxpayers. This study was a descriptive study with analysis tools used include descriptive statistical analysis, validity, reliability, normality test, multicollinearity, heteroscedasticity test, multiple regression analysis, adjusted R2 test, t test and F.
These results indicate that the variable Tax Penalties, Tax Knowledge and Motivation Taxes positive and significant impact on the individual taxpayer compliance. The coefficient of determination (adjusted R2) of 0.460 so variable individual taxpayer compliance of 46% influenced by independent variables are Tax Penalties, Tax Knowledge and Motivation Taxes. The rest is influenced by other variables not included in this study

Keywords : Tax Penalties, Tax Knowledge , Motivation Tax , Tax Payer Compliance of Private Person