<p>This study aims to determine (1) the level of the ratio of MSME tax revenues to the realization of income tax revenues (2) to find out the growth rate of MSME tax revenues and (3) how are the factors that affect tax revenues. This research uses a descriptive qualitative method. The results of the study (1) show that the average level of the ratio of MSME tax revenues to the realization of income tax receipts for the year (2018 July-December) - 2020 is only 2.31%, (2) then relates to the growth rate of MSME tax revenues in (2018 July-December ) -2020 of 35.61% or categorized as less successful, and (3) for the factors that affect tax receipts MSME taxpayers have understood the implementation of PP 23/2018, MSME taxpayers have complied in terms of fulfilling their tax compliance, taxpayers MSMEs are not aware of the fulfillment of their tax obligations.</p>