<p><em>MSME tax is one of the sources for national development. The purpose of this study was to determine whether there was an effect on service quality, tax sanctions, compliance costs and ease of use of e-filling on MSME taxpayer compliance. This research was conducted by 44 MSME respondents in Depok. Data analysis using Partial Least Square that is by using the SmartPLS application. There are results in this study, namely the quality of tax services, tax sanctions, and the ease of e-filling have an effect on taxpayer compliance while the cost of compliance has no effect on taxpayer compliance</em></p>