Abstract: Compliance in calculating and paying taxes owed, and compliance with payments that need to be socialized continuously to fulfill tax obligations in accordance with applicable rules and regulations . The moral obligation of the taxpayer means that the taxpayer is aware of his tax obligations and arises a feeling of responsibility and is voluntary to pay off his tax obligations. Good service quality from officers raises the intention of taxpayers to pay taxes and affects taxpayer compliance. Taxsanctions are a preventive tool so that taxpayers do not violate tax norms, so that taxpayers become more obedient to existing rules. The purpose of this study is to partially and simultaneously examine the effect of moral obligation, service quality, and tax sanctions on taxpayer compliance at the Pare- Pare Tax Service Office.