<![CDATA[MSME taxpayer compliance is an effort to increase tax revenue. The purpose of the study is to analyze the relationship between MSME taxpayer compliance in Waingapu City on three main factors, namely the level of trust, level of awareness, and understanding of tax regulations. The research is based on attribution theory, which identifies the causes of individual behavior from internal or external factors. The research focuses on highlighting internal factors in shaping MSME taxpayer compliance. A quantitative approach was applied to a population of all MSME taxpayers in Waingapu City. Purposive sampling was the method used, and 97 respondents fulfilled the requirements as a sample. The research utilized primary data from distributing questionnaires to respondents and analyzed using multiple linear regression then processed with SPSS 25. The results revealed that the level of trust has no significant effect on MSME taxpayer compliance, as evidenced by the t-test value > 0.05. Conversely, the level of awareness and understanding of tax regulations has a significant effect, as evidenced by the t-test value < 0.05. So it is concluded that the level of awareness and understanding of tax regulations play a crucial role in influencing the level of compliance of MSME taxpayers.]]>
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