The target of the Directorate General of Taxes (DGT) to increase the State Budget and Revenue Expenditures (APBN) is to increase revenue in the taxation sector. However, the level of taxpayer compliance in Indonesia is still very low. This research analyzes and review the effect of changes in the final PPh PP 46 rate of 2013 (1%) to PP 23 of 2018 (0.5%), the period of imposition of the Final PPh rate, and the awareness of taxpayers compliance with macro, small, and medium enterprises (MSME) agency. The population of the research includes all corporate taxpayers who have businesses in Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) with the acquisition of 100 samples. Primary data were analyzed using the SEM (Structural Equation Models) method with PLS software. The results showed that changes in tax rates had a significant effect on tax compliance, changes in the period of imposition of tax rates had no significant effect on tax compliance, and tax awareness had a significant effect on tax compliance. It is hoped that this research will become one of the regulators' compliance, especially corporate MSME taxpayers. considerations in implicating policies related to increasing taxpayer

Keywords : Changes in Tax Rates, Changes in the Period of Time of Imposition of Tax Rates, Tax Awareness, Tax Compliance.