This research aims to analyze the factors that influence the awareness of tax obligations in the micro, small and medium enterprises sector which are registered at the Primary Tax Service Office Bukittinggi city. The influencing factors in this research are the variable knowledge of the taxpayer, the income level of the taxpayer, the ease of making tax payment systems and tax sanctions. The sample used in this research was obtained from 100 micro, small and medium enterprises taxpayer respondents registered at Primary Tax Service Office Bukittinggi city. The results of this research state that the variables of taxpayer knowledge, income level of taxpayers, ease of making tax payment systems and tax sanctions have a significant influence on awareness of tax obligations in the micro, small and medium enterprise sector registered at Primary Tax Service Office Bukittinggi city. Adjusted R Square value in this research is 0.224. This shows that the variable awareness of tax obligations in the micro, small and medium enterprise sector can be explained by the knowledge of the taxpayer, the income level of the taxpayer, the ease of carrying out the tax payment system and tax sanctions have an effect of 22.4%, while the rest is 77.6% is explained by other factors that are not included in this research.
Keywords: Knowledge of taxpayers, level of income, ease of making tax payment systems, tax sanctions