T he purpose of this study is to get empirical evidence of the influence of the principle of understanding of taxes, e-form, fairness, socialization of taxes, and tax rates on taxpayer compliance of Small Medium Enterprise after the application of PP no.23 of 2018.The data of this study were obtained by distributing questionnaires that have been filled out by respondents as a source of data, in this case the Small Medium Enterprise taxpayer in ITC Cempaka Mas, Central Jakarta The sampling technique used is convenience sampling. This study uses a multiple linear regression analysis method. The analytical tool used to test hypothesis is SPSS 22.The results of this study indicate that variable understanding of taxes, e-form, principles of fairness socialization of taxes, and tax rates have influenced the Small Medium Enterprise taxpayer compliance, whereas understanding of taxes has no influence through the Small Medium Enterprise taxpayer compliance.