Abstract: This study aims to determine: the effect of knowledge about taxes, the motivation to pay taxes on the compliance of individual taxpayers at the X Tax Office. Respondents in this study are individual taxpayers who actively come to submit SPT directly at the X Tax Office. using quantitative with a descriptive approach. This study uses three variables, namely the independent variable Knowledge of Taxes and Motivation to Pay Taxes and the dependent variable of Individual Obligatory Compliance.