<![CDATA[This study aims to examine the influence of taxpayer compliance and tax literacy on personal income tax revenue. The focus of the research is on Micro, Small, and Medium Enterprises (MSMEs) registered in Kupang City. Income tax revenue is an important source of state financing, so understanding the factors that affect it is crucial. This study uses a quantitative approach by collecting primary data through the distribution of questionnaires to 99 respondents who are MSME actors. The number of samples was determined using the Slovin formula, with purposive sampling technique. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The independent variables in this study are taxpayer compliance and tax literacy, while the dependent variable is income tax revenue. The results of the analysis show that partially, both taxpayer compliance and tax literacy have a positive and significant influence on individual income tax revenue. This indicates that the higher the level of tax compliance and literacy, the greater the potential for tax revenue that can be collected by the state. Simultaneously, the two variables also showed a positive and significant influence, which emphasized the importance of synergy between tax understanding and taxpayer awareness in increasing the contribution of tax revenue. These findings imply that increasing socialization, tax education, and tax law enforcement need to be continuously improved to encourage better tax awareness among MSME actors. In addition, the results of this research can also be used as a basis for tax authorities and local governments to formulate more effective policies in supporting tax compliance, including tax training and assistance for MSMEs.]]>
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