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The objective of the study is to evaluate how the role of tax administration in shaping SME performance in Lae City, Papua New Guinea. The social, legal, economic, and environmental reasons taxpayers want to abide by the tax system's rules. The current tax benefits, such as free zone incentives, income tax exemptions, double taxation agreements, capital gains exemptions, and import duty exemptions, do not currently support the expansion of SMEs. The study sampled 100. Purposive sampling was used to select the community sample in this study to obtain accurate results. The tax collection of small and medium enterprises (SMEs) is crucial for a country's economic growth and development. Governments should consider simplifying tax legislation and provide instruction in simple terms. Ensure the tax rates for SME’s are reasonable and competitive. In Addition to that SME’s must minimize their tax liability and engage in the tax planning and regularly adjusting and reviewing the structure of the business can efficiently help tax to optimize, by hiring and consulting the tax professionals can be more helpful to small-medium enterprise to help navigate the difficult tax codes and to reduce risk of non-tax compliances. SME association should engage with tax authorities to get feedback and better comprehend the particular needs and challenges faced by SMEs in the field of taxation. 

Tax education, especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future.