eprintid: 55771
rev_number: 11
eprint_status: archive
userid: 12243
dir: disk0/00/05/57/71
datestamp: 2023-02-01 07:52:51
lastmod: 2023-02-01 07:52:51
status_changed: 2023-02-01 07:52:51
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Tiffanny Ryanica Nabila, NIM.: 18108040079
title: PENGARUH PENGETAHUAN PAJAK, MODERNISASI ADMINISTRASI
PAJAK DAN ISLAMIC VALUE TERHADAP KEPATUHAN PAJAK UMKM
DI YOGYAKARTA
ispublished: pub
subjects: eko_sya
subjects: pjk
divisions: ek_syarS-2
full_text_status: restricted
keywords: tax knowledge; modernization of tax administration; Islamic value; tax
compliance, MSMEs
note: Pembimbing: Dinik Fitri Rahajeng Pengestuti, SE M.Ak
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.
date: 2022-10-21
date_type: published
pages: 146
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: masters
thesis_name: other
citation:   Tiffanny Ryanica Nabila, NIM.: 18108040079  (2022) PENGARUH PENGETAHUAN PAJAK, MODERNISASI ADMINISTRASI PAJAK DAN ISLAMIC VALUE TERHADAP KEPATUHAN PAJAK UMKM DI YOGYAKARTA.  Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/55771/1/18108040079_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/55771/2/18108040079_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf