Abstract :This study aims to analyze the theory of planned behavior with a cultural approach to taxpayer compliance. The cultural approach uses local culture from South Sulawesi, namely Siri Na Passe. The object of research is personal taxpayers who have businesses in South Sulawesi. This study was analyzed using structural equation modeling (sem) using a sample of 100 taxpayers in South Sulawesi. And the results of the study show that Attitude, Culture and Perceived Behavior have a positive influence on the taxpayer's intention to comply. Attitudes have a positive effect on taxpayer compliance, while culture and perceived behavior have no effect on taxpayer compliance. Intentions have an influence on taxpayer compliance. The results of this study are in line with the theory of planned behavior by [1].

Keywords : Attitude, Culture, Perceived Behavioral, Intention And Tax Compliance