This research is done with the aim to analyze tax sanctions, taxpayers awareness and social norms to meet tax obligation in the KPP Pratama South Makassar. The Research methods used in this study are descriptive analysis double regression analysis with a total sample of 79 respondence. The result showed tax sanction, taxpayers awareness and social norms were positive and significant for the taxpayer’s motivation to fulfill its tax obligation at KPP Pratama South Makassar