<![CDATA[This study aims to analyze the role of taxpayer awareness in mediating the effect of tax socialization and tax understanding on MSME taxpayer compliance in Mojokerto. This research used a quantitative approach with an explanatory research design. The population consisted of MSME taxpayers in Mojokerto, while the sampling technique used purposive sampling with criteria of MSME actors who actively run businesses and already have a Taxpayer Identification Number (NPWP). Data were collected through questionnaires distributed directly to respondents using a five-point Likert scale. The data analysis technique employed Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4 software. The results showed that tax socialization and tax understanding had a positive and significant effect on taxpayer awareness. Taxpayer awareness also had a positive and significant effect on MSME taxpayer compliance. Furthermore, taxpayer awareness was proven to mediate the effect of tax socialization and tax understanding on taxpayer compliance. These findings indicate that taxpayer compliance is not formed solely through tax information and technical understanding, but also through the internalization of taxpayer awareness. Therefore, strengthening taxpayer awareness is considered important in improving voluntary tax compliance among MSMEs.]]>
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