This study aims to test and determine the effect of taxation knowledge, taxpayer morals, and taxpayer awareness on taxpayer compliance in MSMEs in DKI Jakarta which is moderated by tax sanctions. This research is quantitative research. The research population is MSME players in DKI Jakarta. The sample used in this study were taxpayers in DKI Jakarta with a total of 106 respondents. This study uses SmartPLS4 software version 4.0.9.4 with the aim of testing hypotheses. The results obtained in this study are: First, the influence of taxation has no significant effect on taxpayer compliance. Second, taxpayer morale has no significant effect on taxpayer compliance. Third, taxpayer awareness has a significant effect on taxpayer compliance. Fourth, tax sanctions have a significant effect on taxpayer compliance. Fifth, the effect of tax knowledge on taxpayer compliance has no significant effect on moderation of tax sanctions. The sixth effect of taxpayer morale on taxpayer compliance has no significant effect on moderating tax sanctions. Seventh, the effect of taxpayer awareness on taxpayer compliance has no significant effect on moderating tax sanctions.