This study aimed to determine the effect of empirical taxpayer knowledge on tax laws, tax fraud and perception of taxpayers about tax service performance on motivation taypayers when they have to fulfill the obligation paying the income tax. The sample was determined by the method of purposive sampling. From Population of taypayers, which meets the criteria of the sample is 100 taypayers. The Method of analysis used in this study is multiple linear regression with SPSS version 17. The results of this study showed that taxpayer knowledge on tax laws, tax fraud and perception of taxpayers tax service performance had a significant effect on motivation taypayers when they have to fulfill the obligation paying the income tax. Partial regression test (t test) showed that the variables of knowledge on tax laws, tax fraud and perception of taxpayers tax service performance affect motivation taypayers in when they have to fulfill the obligation paying the income tax. The magnitude of the effect caused by Adjusted R2 by three variabels together 80.8% of the dependent variable, while the remaining 19.2% is influenced by other variables not examined in this study.