<![CDATA[Taxation remains the principal source of national revenue and plays a pivotal role in supporting economic development. However, achieving optimal tax compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs), continues to present substantial challenges in developing countries. This study investigates the influence of MSME taxpayers' perceptions regarding the Tax Regulation Harmonization Law (UU HPP) and the effectiveness of tax socialization efforts with tax compliance among MSMEs registered at the Science Techno Park, Universitas Andalas. This research used a quantitative research design with survey method, data were collected using structured questionnaires and analyzed through multiple linear regression to determine the relationships between the independent variables (taxpayer perception and tax socialization) and the dependent variable (tax compliance). The results indicate a statistically significant positive relationship between taxpayers’ perceptions of the UU HPP and their compliance behavior. A well-informed understanding of tax policy was found to enhance both awareness and the willingness to fulfill tax obligations. Furthermore, tax socialization efforts—defined as the dissemination of tax-related knowledge through education and outreach—also demonstrated a significant positive effect on compliance levels. These findings suggest that targeted and accessible tax education initiatives may serve as effective tools in improving compliance among MSMEs. This study contributes to the growing body of literature on tax compliance behavior in emerging economies and offers policy implications for tax authorities and government institutions. Specifically, it provides empirical support for the formulation of more tailored communication strategies and educational interventions to foster a more compliant tax culture among MSMEs.]]>
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