<![CDATA[This study aims to examine the effects of tax awareness, tax morale, tax sanctions, and tax digitalization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City, with tax socialization serving as a moderating variable. The study is motivated by the relatively low level of MSME tax compliance despite the government's efforts to improve compliance through tax digitalization and tax education programs. A quantitative research approach with a survey method was employed. The population consisted of MSME taxpayers registered in Yogyakarta City. The sample was selected using purposive sampling, involving 104 MSME taxpayers. Primary data were collected through a structured questionnaire using a five-point Likert scale. Data were analyzed using Moderated Regression Analysis (MRA) to examine both direct and moderating effects. The findings indicate that tax awareness, tax morale, tax sanctions, and tax digitalization positively influence MSME taxpayer compliance. Furthermore, tax socialization significantly strengthens the relationships between tax awareness, tax morale, tax sanctions, tax digitalization, and taxpayer compliance. These findings suggest that improving the quality and effectiveness of tax socialization programs is essential to enhance voluntary tax compliance among MSMEs. This study contributes to the development of taxation literature and provides practical implications for the Directorate General of Taxes in designing more effective taxpayer education and outreach programs.]]>
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