Background: The biggest realisation of state revenue is
from the tax sector. The Central Bureau of Statistics
stated that the state revenue in the tax sector in 2020 was
1,698,648.50 (in trillion rupiah). The most dominant
source of revenue from the tax sector is income tax. The
realisation of income tax revenue in 2020 was 670,379.50
(in billion rupiah). One of the contributors to income tax
revenue is MSMEs (Micro, Small and Medium
Enterprises) (Prawagis et al., 2016).
Objective: This study aims to analyse the effect of tax
knowledge, tax morale, and tax sanctions on the
compliance of MSME (Micro, Small and Medium
Enterprises) taxpayers in Gresik Regency.
Research Methods: The research method used in this
research is descriptive quantitative method and primary
data using a questionnaire. The sampling technique used
purposive sampling. Data collection was carried out by
sending questionnaires through broadcasting chat in the
form of goolge form. The number of questionnaires
processed was 97 questionnaires. questionnaire. The
data was analysed using multiple linear regression
Result: The results of this study indicate that tax
knowledge has no significant effect on taxpayer
compliance. While moral taxation services and tax
sanctions have a positive effect on taxpayer compliance.
Implication: Additional research may be needed to
better explore and understand the relationship between
tax knowledge, tax morale, and tax sanctions. This will
help tax agencies and governments to continuously
improve their strategies in increasing tax compliance.
Keywords : Taxpayer Compliance, Tax Knowledge, Tax Morale, Tax Sanctions.