This study examines the influence of tax incentives, tax understanding, and the social environment on the compliance of individual MSME taxpayers during the Covid-19 pandemic at the East Denpasar Pratama Tax Service Office. The population consists of all MSME individual taxpayers registered at KPP Pratama East Denpasar, totaling 4,239 taxpayers. A sample of 98 respondents was selected using the Slovin formula and purposive sampling. Data analysis was conducted using descriptive statistics and partial least squares. The results indicate that tax incentives, tax understanding, and the social environment have a positive and significant impact on the compliance of individual MSME taxpayers during the Covid-19 pandemic. Specifically, the study found that: 1. **Tax Incentives**: There is a positive and significant effect of tax incentives on taxpayer compliance. 2. **Tax Understanding**: There is a positive and significant effect of tax understanding on taxpayer compliance. 3. **Social Environment**: There is a positive and significant effect of the social environment on taxpayer compliance. The study suggests that the government should consider extending tax incentives to MSMEs and emphasize the importance of social environment education to improve taxpayer compliance. The findings align with previous research, supporting the role of these factors in enhancing taxpayer compliance during challenging economic times.This study examines the influence of tax incentives, tax understanding, and the social environment on the compliance of individual MSME taxpayers during the Covid-19 pandemic at the East Denpasar Pratama Tax Service Office. The population consists of all MSME individual taxpayers registered at KPP Pratama East Denpasar, totaling 4,239 taxpayers. A sample of 98 respondents was selected using the Slovin formula and purposive sampling. Data analysis was conducted using descriptive statistics and partial least squares. The results indicate that tax incentives, tax understanding, and the social environment have a positive and significant impact on the compliance of individual MSME taxpayers during the Covid-19 pandemic. Specifically, the study found that: 1. **Tax Incentives**: There is a positive and significant effect of tax incentives on taxpayer compliance. 2. **Tax Understanding**: There is a positive and significant effect of tax understanding on taxpayer compliance. 3. **Social Environment**: There is a positive and significant effect of the social environment on taxpayer compliance. The study suggests that the government should consider extending tax incentives to MSMEs and emphasize the importance of social environment education to improve taxpayer compliance. The findings align with previous research, supporting the role of these factors in enhancing taxpayer compliance during challenging economic times.