This study examines the effect of tax regulation, taxprayers attitude and tax penalties on personal tax compliance of taxprayers whose have certain income in the KPP Pratama Purwokerto area. The population in this study is an individual taxpayers who has certain in the KPP Pratama Purwokerto area as much as 187.157 taxpayers. Slovin formula was used to determine the sample size. The number of samples are 100 samples. The sampling technique used is multistage random sampling, which is a sampling technique used in heterogeneous and large-sized populations to obtain a representative sample. Data analysis used is multiple linear regression analysis. The result of this study conclude that the understanding of taxpayers regarding tax regulations and attitudes of taxpayers partially affect the compliance of taxpayers of individuals who have businesses with certain gross incomw. Meanwhile, partial tax sanctions have no effect against individual taxpayer compliance that has certain gross circulation.