<![CDATA[This study aims to examine the effect of trust in the government, tax sanctions, tax rates, and tax system modernization on the level of tax compliance of MSME taxpayers in Tangerang City. This study uses a quantitative approach with a multiple linear regression analysis method. The research data were obtained from questionnaires distributed to MSME owners in Tangerang City. The sampling technique was conducted using the convenience sampling method. The results show that trust in the government, tax sanctions, and modernization have a positive and significant effect on MSME t Penelitian ini berfokus pada pengujian faktor kepercayaan terhadap pemerintah, penerapan sanksi pajak, kebijakan tarif, serta modernisasi dalam menjelaskan kepatuhan wajib pajak UMKM. Pendekatan kuantitatif digunakan dengan pengujian regresi linear berganda berdasarkan data kuesioner yang diperoleh dari pelaku UMKM melalui teknik convenience sampling. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah, sanksi pajak, dan modernisasi berkontribusi positif dalam meningkatkan kepatuhan pajak UMKM, sedangkan tarif pajak tidak memberikan pengaruh yang berarti. Temuan ini menegaskan pentingnya penguatan kepercayaan dan peningkatan kualitas sistem perpajakan dalam mendorong kepatuhan pajak UMKM. Kata Kunci : Kepatuhan wajib pajak UMKM, Kepercayaan terhadap pemerintah, Modernisasi, Sanksi pajak, Tarif pajak axpayers’ compliance. Meanwhile, tax rates do not have a significant effect. This study is expected to serve as a reference for the government in improving MSME tax compliance. Keywords: MSME taxpayer compliance, Trust in government, Modernization, Tax sanctions, Tax rates]]>
