This study aimed to: (1) To examine the influence of Tax Payer awareness (X1), compliance costs (X2), tax sanctions (X3), and tax socialization (X4) to Tax Payer compliance (Y). The object in this research is small and medium enterprises of Muslim owner who registered in cooperative SMEs, and market service of Depok city and also registered in Tax Service Office Pratama Sawangan, Depok. Technic sampling is purposive sampling to obtain a sample of 34 samples. The research method in this study is quantity associative research, non-probability with purposive sampling technique, and process data used by Partial Least Square (PLS). The results of Tax Payer awareness, compliance costs, tax sanctions have no effect to Tax Payer compliance SMEs. But tax socialization has a significant positive effect on Tax Payer compliance of SMEs.