Abstract
Every change on tax regulation indicates a change which is important for Indonesian taxation system. The consequences is that it will lead to tax sanction namely adiministrative and criminal sanctions for those taxpayers who do not obey in paying their tax. This study aims to analyze what factors affecting taxpayers’ obedience in paying their tax. The subject of this study was those personal taxpayers in the area of Pratama tax office, covering from western, eastern, and central Semarang consisting of 100 people whose questionnaires then will be analyzed using multiple regression analysis. The result of the test showed that attitude, knowledge, tax regulation understanding have positive significant effect on obedience to pay taxes, while the perception on the effectiveness of tax system and fiskus service have negative significant effect on obedience to pay taxes.

Keywords: Tax Regulation, Tax Paying Obedience, Administrative Sanction, Criminal
Sanction, Pratama Tax Office.

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