The purpose of this study is to know about the effect of socialization of taxation, knowledge and understanding of tax regulations, awareness to pay tax, and tax amnesty to the willingness to pay tax. Data of the study use primary data obtained by questionnaire. The population of this study was tax payers who have small and medium enterprises targeted by Balai Pelatihan Koperasi, Usaha Kecil dan Menengah Provinsi Jawat Tengah. Samples taken using Convenience Sampling technique. Data were analyzed using multiple linear regression with SPSS program.
The result of this study are:a) socialization of taxation has a positive effect on the willingness to pay tax, b) knowledge and understanding of tax regulation has a positive effect on the willingness to pay tax, c) awareness to pay tax has a positive effect on the willingness to pay tax, d) tax amnesty has a positive effect on the willingness to pay tax.

Key words: awareness to pay tax, knowledge and understanding of tax regulations, socialization of taxation, tax amnesty, willingness to pay tax