Tax compliance among Small and Medium Enterprises (SMEs) is crucial for economic development, yet many SMEs face challenges in adhering to tax regulations. This study explores the influence of Tax Knowledge and Awareness (TKA) and Perceived Fairness of the Tax System (PFTS) on voluntary tax compliance among SMEs in the North Central zone of Nigeria. The main objective is to assess the relationship between these factors and their impact on tax compliance behavior. The study employs a quantitative research design, using data collected through surveys from SMEs in the region. Regression analysis, including t-tests and p-values, was conducted to examine the significance of TKA and PFTS in influencing voluntary tax compliance. The findings reveal that both TKA and PFTS have a significant positive effect on voluntary tax compliance. Specifically, increased knowledge about tax regulations and a higher perception of fairness in the tax system were associated with greater compliance among SMEs. The regression results show that TKA (p-value = 0.003) and PFTS (p-value = 0.000) are statistically significant, indicating strong relationships with compliance behavior. The study concludes that improving tax knowledge and enhancing the perceived fairness of the tax system are key factors in boosting tax compliance among SMEs. Recommendations include the implementation of targeted tax education programs and efforts to improve the transparency and fairness of tax administration to foster trust and compliance. These findings contribute to the understanding of voluntary tax compliance, particularly in developing economies.