<![CDATA[This study aims to analyze the influence of income level and tax sanctions on MSME taxpayer compliance in Bireuen Regency. This study used quantitative methods with descriptive and verification approaches. The population in this study were MSME taxpayers registered and active at the Bireuen Pratama Tax Office (KPP Pratama). A sample of 100 respondents was selected using a purposive sampling technique. Data collection was conducted through a questionnaire using a Likert scale. The obtained data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. The results show that income level has a positive and significant effect on MSME taxpayer compliance in Bireuen Regency. This is indicated by a calculated t-value of 4.247 with a significance value of 0.001 < 0.05. Tax sanctions also have a positive and significant effect on MSME taxpayer compliance, with a calculated t-value of 6.157 with a significance value of 0.000 < 0.05. Simultaneously, income level and tax penalties significantly influence MSME taxpayer compliance, with a calculated F-value of 20.073 and a significance level of 0.000 < 0.05. The adjusted R-squared value of 0.278 indicates that income level and tax penalties explain 27.8% of MSME taxpayer compliance, while 72.2% is influenced by other factors outside the study.]]>
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