This study aimed to determine the effect of taxpayer compliance, understanding of taxpayers, and quality of tax services on taxpayer reporting to small and medium business owners in Malang City. Sampling uses the criteria that members of the sampled population are MSMEs registered at the Tax Service Office (KPP) in Malang City. The sample in this study was 95 respondents. In conducting data analysis using multiple linear regression with the variables of taxpayer compliance, understanding of the taxpayer, the quality of tax services as the independent variable, and reporting of tax obligations as the dependent variable. The study results indicate that taxpayer compliance, understanding of the taxpayer, and quality of tax services simultaneously influence the reporting of tax obligations. Part partially, taxpayer compliance, understanding of the taxpayer, and the quality of tax services significantly influence the reporting of tax obligations.