In a boxing match maybe.
But in an actual fight, they're in different galaxies.
The power scaling of sailor moon is insane. She has reality warping powers. She has the ability to recreate the entire universe with single attack. Goku doesn't stand a chance.
Honestly I'm not really deep in sailor moon lore. This is second hand from videos about anime power scaling. I'm not sure how situational it is, but her power always seems to grow to be as powerful as she needs it to be, and she has battled some outrageously powerful villains.