@mastersthesis{digilib55771,
           month = {October},
           title = {PENGARUH PENGETAHUAN PAJAK, MODERNISASI ADMINISTRASI
PAJAK DAN ISLAMIC VALUE TERHADAP KEPATUHAN PAJAK UMKM
DI YOGYAKARTA},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 18108040079 Tiffanny Ryanica Nabila},
            year = {2022},
            note = {Pembimbing: Dinik Fitri Rahajeng Pengestuti, SE M.Ak},
        keywords = {tax knowledge; modernization of tax administration; Islamic value; tax
compliance, MSMEs},
             url = {https://digilib.uin-suka.ac.id/id/eprint/55771/},
        abstract = {The increase in the number of MSMEs in line with the increasing number of taxpayers
in Indonesia provides the potential for tax revenue. In fact the contribution to taxes is
still very low. Therefore, this study intends to determine the effect of tax knowledge,
modernization of tax administration and Islamic value on MSME tax compliance. The
sample in this study, namely SMEs in the Province of the Special Region of
Yogyakarta, was selected using a random sampling technique. The research method is
multiple regression analysis method. 210 respondents who have been processed
produce that tax knowledge and modernization of tax administration have a positive
and significant effect on MSME taxpayer compliance. For further research, it is
expected to add other variables related to tax compliance so that it can provide a
broader picture.}
}