This research is to examine and gather empirical evidence about the effect of tax knowledge, socialization taxation, tax penalties, motivation and awareness taxpayer to tax compliance doer small and medium micro enterprises in Temanggung city. The subject of this research is taxpayer that is listed in KPP Pratama Temanggung. The sample gathering technique that is used is incidental sampling. The gathering data technique uses questionnaire method. The questionnaires that were distributed were 100 questionnaires. The questionnaires that returns were 100 questionnaires, 6 questionnaires were not completely filled and the total questionnaires that could be analyzed were 94 questionnaires. The respondent demography of this research was analyzed with descriptive statistic. The instrument quality resulted from this research was examined with validity and reliability test. The method used to analyze the data was double regression by using SPSS 21. The analysis data technique used classic assumption test: normality test, multi-collinierity test, and heteroskedasticity test. The result of this research shows that tax knowledge, socialization taxation, motivation and awareness taxpayer has positive and significant effect to tax compliance doer small and medium micro enterprises. While the variable tax penalties has negative and not significant effect to tax compliance doer small and medium micro enterprises in Temanggung city.