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bibo:abstract "This study aims to analyze the effects of tax knowledge, tax rates, the digitization of the tax system, and tax penalties on the tax compliance of micro, small, and me-dium-sized enterprises (MSMEs) in Sleman Regency. This study employs a quanti-tative approach using primary data obtained through the distribution of question-naires to MSME operators selected using convenience sampling. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of the SmartPLS3 software. The results indicate that tax rates, the digitization of the tax system, and tax penalties have a positive effect on MSME tax compliance. Meanwhile, tax knowledge does not affect MSME tax compliance. These findings suggest that maintaining prudent tax rates, devel-oping digital-based tax services, and enforcing appropriate penalties can encour-age tax compliance among MSME taxpayers. Meanwhile, increasing tax knowledge has not yet been effective in improving tax compliance among MSME taxpayers"^^xsd:string;
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