TY  - THES
N1  - Pembimbing: Dwi Marlina Wijayanti, S.Pd., M.Sc
ID  - digilib55841
UR  - https://digilib.uin-suka.ac.id/id/eprint/55841/
A1  - Nisa Musyarofatun, NIM.: 18108040064
Y1  - 2022/12/16/
N2  - This study aims to examine the effect of tax audit, tax rate, tax sanctions and religiosity on taxpayer compliance in MSME and the moderating role of patriotism. A total of 100 MSME taxpayers were selected as respondents using the slovin formula. The method of determining the sample in this study was purposive sampling and technical data analysis in this study using the Structural Equation Modeling (SEM) method using SmartPLS 4.0.8.5 software. The results of the study show that tax audit, tax rate, tax sanctions and religiosity have a positive and significant effect on MSME taxpayer compliance. As for the moderating effect of Patriotism, there is no significant effect. This shows that the tax audit, tax rates and tax sanctions in this study have no significant moderating effect of patriotism.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Audit Pajak
KW  -  Tarif Pajak
KW  -  Sanksi Pajak
KW  -  Religiusitas
KW  -  Patriotisme
KW  -  Kepatuhan Wajib Pajak
M1  - skripsi
TI  - PENGARUH AUDIT PAJAK, TARIF PAJAK, SANKSI PAJAK DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PATRIOTISME SEBAGAI VARIABEL MODERASI PADA UMKM DI INDONESIA PERIODE 2018-2021
AV  - restricted
EP  - 117
ER  -