<![CDATA[This study aims to analyze the effects of Government Regulation No. 55 of 2022, taxpayer awareness, and trust in the government on MSME taxpayer compliance, both partially and simultaneously. The study was conducted among corporate MSME taxpayers in the food and beverage sector registered at the Kediri Primary Tax Office. An associative quantitative approach was employed. Primary data were collected through a Likert-scale questionnaire. The population consisted of 672 MSME taxpayers, with a sample of 88 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results showed that Government Regulation No. 55 of 2022 had no significant effect on taxpayer compliance, with a significance value of 0.515 and a t-value of 0.655. Taxpayer awareness had a positive and significant effect, with a significance value of 0.001 and a t-value of 3.511. Trust in the government also had a positive and significant effect, with a significance value of 0.000 and a t-value of 5.083. Simultaneously, the three variables significantly affected taxpayer compliance, with an F-value of 218.580 and a significance value of 0.000. The R² value of 0.886 indicates that 88.6% of the variation in compliance was explained by these variables, while 11.4% was attributed to other factors. The findings indicate that improving MSME taxpayer compliance requires tax policies supported by taxpayer awareness and trust in the government.]]>
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