Introduction: the theoretical basis used in this study is compliance theory. Compliance theory can encourage someone to comply more with applicable regulations, as well as taxpayers who try to fulfill their obligations, namely paying taxes in a timely manner. Tax payments that are made in a timely manner will be beneficial for the taxpayers themselves because they will not be subject to sanctions due to delays in paying taxes and will also be able to assist the state in fulfilling its obligations namely increasing infrastructure development to support public services. Objective of the papers: this study aims to determine: the simultaneous effect of service quality, penalties, and awareness of taxpayers to taxpayer compliance on MSMEs in Jambi City and the partial effect of service quality, penalties and awareness of taxpayers to taxpayer compliance on MSMEs in Jambi City and the dominant variables have an effect to taxpayer compliance on MSMEs in Jambi City. Method: The samples in this study were 90 respondents. Sampling was simple random sampling method. Methods of data collection using the survey questionnaire instrument. Statistical tests in this study using multiple linear regression analysis with a significance level of 5%. Findings: The results showed that both simultaneously and partially all variables, service quality, penalties, and awareness of taxpayer affect taxpayer compliance. Variables that have the greatest influence are service quality. Conclusion: With the influence of service quality, penalties, and awareness of taxpayers to enhancement taxpayer compliance on MSMEs in Jambi City, it is hoped that the Jambi City government can optimize revenue through the tax sector and optimize the growth of MSMEs in Jambi City.