This research aims to analyze and examine the effect of subjective norms and Siri'Na Pesse Cultural Values on restaurant taxpayer compliance with intention as a moderating variable. The total sample of this research is 90 people. Of these, 37 respondents are restaurant owners while 53 respondents are restaurant employees. Then from the respondent's type of business, there are 79 types of restaurant businesses, 3 types of cafes, and 8 types of coffee shop businesses. The procedure for collecting data is done by distributing questionnaires to respondents who are samples from the study. Data were analyzed using Path Analysis using Partial Less Square (PLS) application. The findings of this study are subjective norms have a positive and significant effect on restaurant taxpayer compliance, Siri'Na Pesse culture has a posi