The purpose of this study was to analyze tax rates, influence mechanism tax paymens, tax sanctions and consciousness pay taxes on tax payer compliance MSMEs inSemarag. The population in this reseanch is tax payers MSMEs in the Semarang. The sampling technique was confenience sampling method which produced a sample of 62 MSMEs. The data used by kuisioner primary from of technical data. The result showed tax rates, mechanism tax paymens, tax sanctions and consciousness pay taxes influential positive MSMEs tax compliance. Advice of this research is KPP semarang can hold activity to increase the santions imposed MSMEs and activites for raising consciousness through socialization pay taxes.
Keywords :tax rates, influence mechanism tax paymens, tax sanctions, consciousness pay taxes. tax payer compliance