<![CDATA[This study aims to analyze the effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.]]>
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