%0 Thesis
%9 Masters
%A Tiffanny Ryanica Nabila, NIM.: 18108040079
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2022
%F digilib:55771
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K tax knowledge; modernization of tax administration; Islamic value; tax  compliance, MSMEs
%P 146
%T PENGARUH PENGETAHUAN PAJAK, MODERNISASI ADMINISTRASI  PAJAK DAN ISLAMIC VALUE TERHADAP KEPATUHAN PAJAK UMKM  DI YOGYAKARTA
%U https://digilib.uin-suka.ac.id/id/eprint/55771/
%X 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.
%Z Pembimbing: Dinik Fitri Rahajeng Pengestuti, SE M.Ak