This research aims to examine the effect of perceptions of the effectiveness of the taxation system, tax rates, attitude of taxpayer religiosity towards compliance with paying taxes with the awareness of taxpayers as an intervening variable. The background of this research include: the realization of final PPh tax receipts that have not yet reached the target, at least the UMKM Taxpayers of Sleman Regency pay taxes, as well as the change in MSME tax rates. Previous MSME tax rates regulated in Government Regulation Number 46 of 2013 and then in July 2018 the government ratified the latest regulations in Government Regulation Number 23 of 2018. Retrieval of data using survey methods to MSME Taxpayers scattered in Sleman Regency and registered at KPP Pratama Sleman. The number of questionnaires distributed was 120 and those that could be processed were 100 questionnaires. This study uses multiple linear regression analysis and path analysis with SPSS version 22.0. Before processing research data before it was tested for quality, and classical assumptions. Tests used are; validity test, reliability test, descriptive statistical test, normality test, heteroscedasticity test, and multicollinearity test. The results of testing this study indicate that the perception of the effectiveness of the taxation system has a positive effect on compliance with paying taxes. Then the attitude of the taxpayer's religiosity has a positive effect on compliance with paying taxes. While the tax rate does not affect the compliance with paying taxes. Furthermore, the awareness of taxpayers can moderate the positive influence of perceptions of the effectiveness of the taxation system on compliance with paying taxes. Taxpayer awareness also moderates the positive influence of taxpayers' religiosity on tax compliance.