The purpose of this study is to determine the partial and simultaneous effects of capital, working hours, and education on the income of MSMEs in the trade sector in Tabanan District, Tabanan Regency.The sample size in this study consists of 40 business units. The sampling method used is the census technique. Data collection was carried out through interviews, observation, and documentation. The data analysis technique used in this study is Multiple Linear Regression. The results of partial hypothesis testing indicate that capital, working hours, and education have a positive and significant effect on the income of MSMEs in the trade sector in Tabanan District, Tabanan Regency. Capital, working hours, and education simultaneously have a significant effect on the income of MSMEs in the trade sector in Tabanan District, Tabanan Regency
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