This study aims to determine the effect of taxpayer understanding, education level, and tax socialization on taxpayer compliance. The population in this study is limited to Batik SMEs in Kebumen Regency. Data collection techniques using purposive sampling with respondents as a sample of 150 respondents. The research analysis used Statistical Product and Service Solutions 25 (SPSS 25). The regression model has met the classical assumption test (normality, multicollinearity, heteroscedasticity), F test and R2 test and hypothesis testing using the T test. Based on the results of the study, it shows that (1) Taxpayer understanding has a positive effect on taxpayer compliance, (2) Education level has a positive effect on Taxpayer Compliance, (3) Tax Socialization has a positive effect on Taxpayer Compliance.