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The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.

Small and medium-sized enterprises (SMEs) have long been recognized as a vital driver of economic growth, particularly in rural areas where access to large-scale industries is limited. In Dahu Village, the community relies on local products such as melinjo as one of the main sources of livelihood. However, despite the potential of melinjo-based products, business development has been constrained by limited innovation, low product diversification, and weak marketing strategies. These challenges hinder the competitiveness of local SMEs in wider markets, especially in appealing to younger consumers who often prefer modern and innovative products. To address these challenges, the 2025 Student Work Study Program (KKM) conducted by the University of Bina Bangsa implemented a community empowerment project aimed at enhancing the capacity of SMEs in the melinjo sector. The program introduced the development of an innovative product, namely chocolate-flavored keceprek, a melinjo-based snack with a unique taste and higher market value. The initiative not only focused on product innovation but also provided comprehensive support in production techniques, hygienic and attractive packaging, logo and banner design, as well as digital marketing strategies tailored to rural entrepreneurs. The results of the activity highlight that even a relatively simple innovation can significantly increase product appeal, improve branding, and create new market opportunities. Early feedback indicated that chocolate-flavored keceprek products successfully attracted interest from younger consumers, demonstrating the importance of innovation in maintaining the relevance of traditional products. Furthermore, the project functioned as a collaborative platform where students and local communities worked together in applying entrepreneurial concepts to local potential. This synergy not only contributed to improving the competitiveness of SMEs in Dahu Village but also encouraged sustainable economic development in rural areas through innovation, creativity, and digital-based marketing.

Small and medium-sized enterprises (SMEs) have long been recognized as a vital driver of economic growth, particularly in rural areas where access to large-scale industries is limited. In Dahu Village, the community relies on local products such as melinjo as one of the main sources of livelihood. However, despite the potential of melinjo-based products, business development has been constrained by limited innovation, low product diversification, and weak marketing strategies. These challenges hinder the competitiveness of local SMEs in wider markets, especially in appealing to younger consumers who often prefer modern and innovative products. To address these challenges, the 2025 Student Work Study Program (KKM) conducted by the University of Bina Bangsa implemented a community empowerment project aimed at enhancing the capacity of SMEs in the melinjo sector. The program introduced the development of an innovative product, namely chocolate-flavored keceprek, a melinjo-based snack with a unique taste and higher market value. The initiative not only focused on product innovation but also provided comprehensive support in production techniques, hygienic and attractive packaging, logo and banner design, as well as digital marketing strategies tailored to rural entrepreneurs. The results of the activity highlight that even a relatively simple innovation can significantly increase product appeal, improve branding, and create new market opportunities. Early feedback indicated that chocolate-flavored keceprek products successfully attracted interest from younger consumers, demonstrating the importance of innovation in maintaining the relevance of traditional products. Furthermore, the project functioned as a collaborative platform where students and local communities worked together in applying entrepreneurial concepts to local potential. This synergy not only contributed to improving the competitiveness of SMEs in Dahu Village but also encouraged sustainable economic development in rural areas through innovation, creativity, and digital-based marketing.

This study aims to analyze the influence of Personal Branding, Perceived Value, and Product Quality on consumer purchasing decisions for Carolline Crafty Crochet home industry knitting craft products. The background of this study is based on the increasing competition in the handicraft business, so that business owners are required to be able to build a strong personal image, provide perceived value to consumers, and maintain product quality to increase purchasing attractiveness. The data source used is primary data obtained through distributing questionnaires to respondents. The population of this study were consumers who had purchased Carolline Crafty Crochet products both offline and online. The sampling technique used a nonprobability sampling method with a purposive sampling approach. The calculation of the number of samples used the Lemeshow formula and obtained 96 respondents who met the research criteria. Data analysis was carried out with the help of SPSS version 27 software through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and partial and simultaneous hypothesis testing. The results showed that the variables Personal Branding, Perceived Value, and Product Quality had a positive and significant effect on consumer purchasing decisions. This indicates that the stronger the business owner's personal branding, the higher the perceived value felt by consumers, and the better the quality of the products offered, the greater the likelihood of consumers making purchasing decisions. These findings provide practical implications for small and medium enterprises (SMEs), particularly in the handicraft industry, that marketing strategies based on personal branding, increasing perceived value, and controlling product quality need to be optimized to increase consumer loyalty and purchasing interest. Thus, this study emphasizes the importance of integrating aspects of personal branding, perceived value, and product quality in shaping purchasing decisions, which can serve as a reference for developing sustainable business strategies in today's competitive era.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy with a contribution of around 60% to the Gross Domestic Product and the absorption of more than 90% of the national workforce. In the culinary sector, MSMEs face various challenges, especially in terms of limited access to technology, efficient logistics management, and the implementation of hygiene practices that meet standards. This community service activity aims to empower culinary MSMEs through a structured and comprehensive approach that includes technology training, managerial capacity building, and the implementation of food safety standards. The method of implementing activities consists of three main stages: (1) preparation and planning, (2) implementation of training and mentoring, and (3) evaluation and follow-up. The training is focused on the use of digital technology for business operations, financial and logistics management, and hygiene practices in food production. Mentoring is carried out intensively to ensure that knowledge and skills transfer is effective. The results of the activity showed a significant increase in the understanding and skills of culinary MSME actors. Partners are able to adopt simple technology to support business operations, improve management systems, and implement better hygiene practices. In addition, this activity succeeded in building a collaborative network between MSMEs, academics, local governments, and the private sector, which strengthened the local business ecosystem. However, challenges in the form of limited financial resources and the need for ongoing assistance are still major concerns. Overall, this program makes a real contribution to increasing the competitiveness of culinary MSMEs, encouraging local economic growth, and supporting the development of an inclusive and sustainable business ecosystem based on community empowerment.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

Small and medium-sized enterprises (SMEs) play a strategic role in national economic development, particularly in rural areas. Their existence not only supports local economic growth but also contributes to cultural preservation. One concrete example is the Balinese kamen embroidery convection industry that is developing in Kates Village, Kauman District, Tulungagung Regency. This industry not only produces products that represent local cultural identity but also serves as a primary source of livelihood for a large portion of the local community. This study aims to examine the role and impact of this embroidery convection industry on improving the economic conditions of the Kates Village community. The study used a descriptive qualitative approach with a field study method, where data were collected through direct observation techniques, in-depth interviews with village officials, convection business owners, workers, and local residents, as well as documentation related to production activities. The results show that this industry is able to absorb a significant local workforce, both among women and youth, thereby reducing unemployment. Furthermore, community incomes have increased, directly impacting families' living standards. Furthermore, the existence of this industry has also encouraged the growth of new entrepreneurs, both in the convection sector and other supporting sectors such as distribution and marketing. Overall, the Balinese kamen embroidery convection industry in Kates Village has proven to be a local economic force based on culture. Its potential to strengthen the people's economy is enormous, especially if developed in a targeted and sustainable manner through policy support and capacity building of business actors. Therefore, greater attention from the government and other stakeholders is needed to ensure this industry continues to grow and provides long-term positive impacts for the community.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economy, contributing 61.07% to the national Gross Domestic Product (GDP). However, MSMEs still face various challenges, particularly low productivity due to limited access to technology and production equipment. A clear example is Kedai Ndeso, located in Jiyu Village, Kutorejo District, Mojokerto Regency. This small food business faces inefficiencies in the noodle boiling process, which is still done manually using conventional methods, resulting in limited production capacity and longer service times. Through this community service program, the implementation team aimed to develop and apply an appropriate technology innovation in the form of a multi-strainer noodle boiler to help improve MSME productivity. The method used was a participatory approach, actively involving the Kedai Ndeso owner throughout each stage of the program, which was conducted from July 13 to 24, 2025. The developed noodle boiler measures 35x35x35 cm and is made of food-grade stainless steel. It features six separate strainers, allowing six portions of noodles to be cooked simultaneously in the same amount of time.nTesting results demonstrated that this tool significantly increased production efficiency without compromising the quality of the noodles. It also led to operational cost savings, especially in terms of energy use and labor time. Additionally, training and outreach activities were carried out to ensure effective knowledge transfer to the MSME owner. This appropriate technology innovation has proven to be a practical solution for MSMEs in the culinary sector, helping them increase productivity and competitiveness while maintaining consistent product quality and ensuring food safety. Therefore, this initiative provides a tangible contribution to supporting the sustainability and independence of small enterprises in rural areas, empowering them to compete more effectively in the modern economy.

The Mesak SME is a micro-enterprise in the food sector that still relies on conventional marketing strategies. This reliance on traditional promotional methods has prevented it from optimally reaching the digital market. However, utilizing digital technology is currently a crucial aspect of business development, particularly for increasing competitiveness and expanding market reach. Therefore, this community service activity was carried out with the primary goal of improving the Mesak SME's capacity to adopt digital marketing strategies. The community service program was designed in a structured and sustainable manner through several stages: an initial survey to determine the SME's existing condition, observation of existing marketing activities, and socialization of the benefits of digital technology in business development. Next, intensive training was conducted, covering the use of social media as a promotional tool, creating engaging digital content that aligns with the product's characteristics, and introducing e-commerce platforms to expand market access. The training focused on a practical approach that is easy for SMEs to understand. Furthermore, mentoring and evaluation were provided to ensure the sustainability of the digital strategy implementation after the program was completed. Through this series of activities, it is hoped that the Mesak SME will be able to actively utilize social media, produce engaging content, and market its products through various digital channels. The results of this activity are not only aimed at increasing sales volume but also at building a more professional and competitive business image, both in local and digital markets. With improved digital marketing capabilities, Mesak SMEs are expected to develop independently and sustainably in the era of digital transformation.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Digitalization has been a key catalyst for change in the global business landscape, driving the transformation of companies' strategies, organizational structures, and operational models. For small and medium enterprises (SMEs), digital technology opens up great opportunities to expand market reach and compete in the international arena more effectively. Technologies such as e-commerce, social media, big data analytics, and cloud-based platforms enable SMEs to break through geographical boundaries, facilitate access to global customers, and accelerate product distribution and marketing processes. This paper explores the current academic literature that discusses the influence of digital technology on the internationalization of SMEs. A total of five relevant studies were analyzed to identify common patterns, challenges, and successful strategies in the use of digital technology. The results of the study show that the adoption of digitalization not only improves operational cost efficiency, but also encourages business model innovation, such as digital platform-based marketing, cross-border virtual collaboration, and the development of a more adaptive global business ecosystem. In addition, the ability to utilize digital technology gives SMEs a competitive advantage through access to real-time market information, personalization of offers, and more targeted branding strategies. However, the research also found obstacles, such as limited human resources, technological infrastructure, and digital literacy among SMEs. Therefore, synergy is needed between business actors, the government, and academia to support the acceleration of digital technology adoption through training, mentoring, and policies that support innovation. The paper also highlights future research opportunities, such as the integration of artificial intelligence (AI) technologies, automation, and blockchain in supporting the global expansion of SMEs. These findings are expected to be a strategic reference in designing sustainable internationalization policies in the digital era.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

The implementation of Supply Chain Management (SCM) makes many businesses manage information, goods, services and money as good as possible so they can provide fast and high-quality services to customers. Therefore, this study aims to implement SCM in Kopi Bintang Salatiga SMEs to decrease production costs, increase revenue, improve operational efficiency and establish good relationships with customers. This study discusses the SCM process and the added value in Kopi Bintang Salatiga SMEs so in the future Kopi Bintang Salatiga SMEs can have good risk management and increase added value. The data was collected through literature study and interviewing the owner of Kopi Bintang Salatiga SMEs. This study found that weather, natural disasters, fires and coffee pests are the factors with the highest risk in the SCM process of Kopi Bintang Salatiga SMEs. The added value of farmers & post-harvest coffee processors of Kopi Bintang Salatiga Kopi Bintang Salatiga SMEs is already quite high at 99%, while at grade I coffee sales is 71% and grade II is 47% it appears that coffee with grade II has lower added value, so it is needing accuracy of coffee processing at farmers & post-harvest coffee processors so the grade I coffee product is increased.

The potention of a village can be seen in the form of a map when the map comes with a description of the land resources and human resources as the backbone of the rural economy. Land resources can be reflected in the distribution of land use in the village, while the human resources can be illustrated by the small industries or existing SMEs. Map existing describes village areas and sometimes the picture were draw by a person who know the areas. Village map usually contains location or the location of the village facilities, roads, rivers and boundaries hamlet/ RW or village limits. Moreover village map always displays information surrounding neighboring villages. Deficiencies that exist in a map of the village is likely to occur because of the knowledge map-making has not been fully understood by the individual who made the map. It could provide wrong and not information accurate for people whose using the village map. Purpose of this activity is to provide knowledge about the knowledge map to participants. While the purpose of the activities of Community Services were to provide knowledge about the map and the identification of potential rural village in the manufacture of Potential Map. The implementation of the Community Services with interactive discussions by Focus Group Discussion. FGDs were conducted as a way to confirm the village boundaries, facilities and potential village. Community Services activities result were that participants have understood the potential of the village and the knowledge base map. In addition it has arranged a map of Potential Rural Dusun Pisangan, Kelurahan Sumberejo, Kecamatan Tempel, Kabupaten Sleman. The map has been handed over to the village and their representatives - each elementary school in the two villages. 

Micro, Small, and Medium Enterprise (MSME) revenues are affected by various factors that determine business continuity and the welfare of their owners. This study aims to analyze, both simultaneously and partially, the effects of e-commerce usage, business experience, and industrial agglomeration on the revenues of fashion-sector MSMEs in Denpasar City. A total of 100 fashion MSME operators were sampled, and the data were analyzed via multiple linear regression using SPSS 26. The resulting coefficient of determination (R²) is 0.684, indicating that e-commerce usage (X₁), business experience (X₂), and industrial agglomeration (X₃) collectively explain 68.4% of the variance in MSME revenue (Y), with the remaining 31.6% attributable to factors beyond this study. The analysis shows that, together, the three independent variables significantly affect MSME revenues; separately, each—e-commerce usage, business experience, and industrial agglomeration—exerts a positive and significant impact on the revenues of fashion-sector MSMEs in Denpasar.

Micro, Small, and Medium Enterprises (SMEs) play an important role in the economy, including in the growing culinary sector. Cimol Bojot Aa, a culinary business focusing on selling cimol snacks, operates in a highly competitive market. This study aims to analyze the internal and external environments influencing the business strategy of the SME Cimol Bojot Aa. The methodology used includes SWOT and TOWS analysis, combining internal and external factor analysis to formulate business development strategies. Data were collected through interviews with the business owner, direct observation, and related document studies. The results show that Cimol Bojot Aa has strengths in unique products and competitive pricing, but faces challenges in marketing and financial management. Based on these findings, it is recommended that the business focus on strengthening digital marketing strategies and improving financial management for sustainable growth. This study provides practical recommendations for SME owners in planning adaptive and competitive business strategies in the culinary market.

Product distribution is one of the most important components of a marketing strategy, directly impacting the achievement of sales targets and the competitiveness of an SME in the market. In an increasingly competitive era, the success of a product in the market is not only determined by quality but also by how effectively the product can be distributed widely and precisely to consumers. The main challenge often faced by Kabita Cookies SMEs is in developing an effective and efficient product distribution strategy. Many SMEs do not yet understand how to design a distribution strategy that considers cost and profit aspects. This community service activity aims to provide guidance on the importance of an effective and efficient product distribution strategy using cost and profit analysis as an effort to increase sales and market share. This activity also directly involves several SME practitioners to help SMEs understand the best guidance in distributing a product effectively and measurably. This study uses a quantitative method with data collection through interviews, surveys, and observations. The results of the study show an increase in SMEs' understanding of product distribution and cost and profit analysis. Kabita Cookies SMEs can increase sales and market share by implementing effective and efficient product distribution strategies, such as selecting the right distribution channels, collaborating with distribution partners, and utilizing digital platforms. This program is expected to continue contributing to SME development and product marketing capabilities. This activity is expected to be implemented in SMEs on an ongoing basis to improve marketing quality and increase sales in the market.

With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.