<![CDATA[Taxation is the primary contributor to Indonesia's national budget, with the MSME sector holding significant potential by contributing 61.9% to the GDP; however, MSME tax compliance remains low at approximately 13%. This research aims to empirically examine the influence of the Coretax administration system and Tax Rates on Taxpayer Compliance, with Tax Socialization serving as a moderating variable among MSME actors in the Paguyuban Fokkus Hebat, Semarang. Utilizing a quantitative survey method, data were gathered from 140 respondents selected through convenience sampling and analyzed using Moderated Regression Analysis (MRA). The results reveal that Coretax has a positive and significant effect on compliance, suggesting that modern and integrated systems encourage voluntary fulfillment of tax obligations. Conversely, Tax Rates demonstrate a significant negative influence, indicating that dynamic rate changes or reductions may inadvertently lower compliance if perceived as complex. Furthermore, Tax Socialization was found to weaken the relationship between Coretax and compliance, yet it significantly strengthened the relationship between Tax Rates and compliance. The inclusion of the moderating variable enhanced the model's explanatory power from 25.7% to 31.6%. This study contributes to the understanding of tax modernization and provides a basis for tax authorities to evaluate socialization methods, ensuring they are more applicable and less confusing for MSME taxpayers.]]>
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