The purpose of this study was to analyze the effect of Intrinsic Motivation, Extrinsic Motivation, and Service Quality on Individual Taxpayers who have Free Work. The population in this study is an individual taxpayer who has a free job with 235 people. The sample used is an individual taxpayer who has a free job, amounting to 70 respondents obtained from calculations using the Slovin formula. The method of data collection in this study using accidental sampling technique. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that Intrinsic Motivation, Extrinsic Motivation and Service Quality had a positive effect on individual taxpayers who had free jobs.