Dosen Pembimbing: | Abstrak: This study aims to analyze the influence of tax socialization, tax understanding, and the tax rate under Gove ment Regulation No. 23 of 2018 on MSME taxpayer compliance at KPP Pratama Tigaraksa in 2023. The study is motivated by the persistently low tax compliance rate among MSME actors. A quantitative research method w…