Abstract: This study aims to examine the effect of tax regulations an accounting comprehension, the application of modern tax administration systems, tax sanctions with the socialization of taxation as a moderating variable towards taxpayer compliance. Survey on SMEs in 4 cities, namely Medan, Palembang, Jakarta and Jayapura. The results showed that partially only taxation rules comprehension and the application of modern tax administration systems had no significant effect on taxpayer compliance. After being moderated by tax socialization, only understanding of tax regulations had no significant effect, adjusted R2 was 0.69 after moderation and 0.76 before moderation.