MSMEs' efforts to create a robust national economy must be based on tax morality. From an ethical perspective, tax morality can motivate someone to pay taxes as a contribution to the state. Taxes are no longer considered a mandatory contribution determined by law. But switching to taxes is an awareness of moral behavior for tax compliance used to benefit the wider community. This was confirmed under conditions of uncertainty after Covid-19 occurred. By using PLS as an analytical tool, this study aims to determine the influence of government trusts and taxpayer awareness on the tax morale of Indonesian MSME actors with tax knowledge as an intervening variable. Purposive sampling was used as a sampling technique, and data was obtained by distributing questionnaires. The results of this study trust the government's positive influence on the tax morale behavior of MSMEs. Awareness must tax No influential to tax morale behavior MSMEs knowledge taxation No influential to tax morale behavior MSMEs. Influence trust to the government to knowledge taxation trust to government influential positive to knowledge taxation and awareness must tax No influential to knowledge taxation.