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 analysis. 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.