<![CDATA[This study examines the effect of tax literacy and taxpayer awareness on the tax compliance level of micro, small, and medium enterprises (MSMEs) in Jatiasih District, Bekasi City. The study applies a quantitative associative approach using primary data collected through questionnaires. The analysis involved 118 MSME respondents who had tax identification numbers. Multiple linear regression was conducted using IBM SPSS Statistics 26. The results show that tax literacy has a positive and significant effect on tax compliance, with a t-value of 5.730 and a significance level of 0.000. Taxpayer awareness also has a positive and significant effect, with a t-value of 4.588 and a significance level of 0.000. Simultaneously, tax literacy and taxpayer awareness have a positive and significant effect on MSME tax compliance, as indicated by an F-value of 308.496 and a significance level of 0.000. The R Square value of 0.843 indicates that 84.3% of the variation in tax compliance can be explained jointly by the two independent variables, while 15.7% is explained by other factors outside the model. Tax literacy has a relatively stronger contribution than taxpayer awareness, as shown by the standardized beta coefficients of 0.521 and 0.417, respectively.]]>
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