This study aims to analyze the partial effects of tax knowledge, tax rates, and tax penalties on the compliance level of MSME taxpayers in Sario District, Manado City. This study applies a quantitative approach involving 94 respondents from MSME taxpayers as samples. Data were analyzed using multiple linear regression methods with the assistance of SPSS version 29 software. The findings of this study reveal that each variable—tax knowledge, tax rates, and tax penalties—partially has a positive and significant influence on tax compliance among SMEs in the region. In conclusion, enhancing taxpayers' knowledge, implementing reasonable tax rates, and enforcing penalties firmly and consistently can improve the level of tax compliance among UMKM taxpayers and support the optimization of local tax revenue.
Tangkilisan et al. (Mon,) studied this question.