TAF PUBLISHING

This research is based on the government's way of giving facilitation to people regarding the implementation of tax obligation by establishing Government Regulation No. 46 2013. This research is purposed to explain influence variables of awareness tax, understanding of tax, self-assessment system, and the willingness to pay tax is significant, but socialization is not significantly influenced in taxpayers' compliance. The research method that is used is disexplanatory research with a quantitative approach. Data collection was done by using a questionnaire for 100 MSME (Micro, Small, and Medium Enterprise) owners who are registered in tax office Pratama Pontianak, West Kalimantan. Using descriptive analysis and helped by SEM-PLS, this study showed that the Variable ability taxpayer awareness, understanding tax-payer, socialization, and self-assessment tax system in explaining the willingness to pay taxes was 9.7%. In contrast, the taxpayer understanding, socialization, and self-assessment tax system to the Taxpayer Compliance was 67.70% in contrast to the ability variable in explaining the taxpayer's consciousness.