The meaning and purpose of this study were to analyze the effect of Intrinsic Motivation which is Religiosity, Taxpayer Awareness also Extrinsic Motivation which is Service Quality, Tax Sanctions, And Tax Counseling on free worker taxpayer. The population in this study is an individual Taxpayer. Total population in this study was personal Taxpayers were 32.122 people. Samples used free worker Taxpayer were 100 respondents obtained used the Slovin formula calculations. The method of data collection in this study using convinience random sampling technique. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that Religiosity, Taxpayer Awareness, Service Quality, Tax Sanctions, And Tax Counseling had a positive effect on freewoker taxpayer.