Compliance from taxpayers is a crucial factor in the tax system, considering that taxes are one of the largest sources of state revenue used in infrastructure development and improving people's welfare. Attribution Theory is applied in this study to determine what internal and external aspects influence taxpayers to fulfill their tax obligations. The internal aspects studied include taxpayer insights into tax policy, while external aspects include tax audits, tax sanctions, and administrative modernization through the use of technology. The purposive sampling method is used to obtain 100 taxpayer respondents who are registered at the KPP under the Central Jakarta KanWil. The regression model used has gone through a classical assumption test, including tests of normality, heteroscedasticity, multicollinearity, and autocorrelation. The results showed: (1) tax audit, administrative modernization, and understanding of regulations have a positive and significant impact on taxpayer compliance; (2) sanctions do not have any impact on taxpayer compliance; (3) risk preferences strengthen the influence of tax audit, administrative modernization, and understanding of regulations on compliance; (4) tax sanctions moderated by risk preferences have no impact on compliance. This research provides several implications, among others: