%0 Thesis
%9 Skripsi
%A Jeiszy Mittaningrum, NIM.: 21108040063
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2025
%F digilib:71585
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Tax Governance, Literasi Pajak, Religiusitas, Kepatuhan Pajak
%P 112
%T PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA)
%U https://digilib.uin-suka.ac.id/id/eprint/71585/
%X This study aims to examine the influence of tax governance, tax literacy,  and religiosity on tax compliance, with a focus on Micro, Small, and Medium  Enterprises (MSMEs) in the Special Region of Yogyakarta (DIY), Indonesia. The  research population comprises MSMEs operating within the region. A  convenience sampling method was employed to select the respondents, resulting  in a total of 227 MSME taxpayers. The study utilizes the Structural Equation  Modeling–Partial Least Squares (SEM-PLS) approach, analyzed using WarpPLS  8.0 software. The findings reveal that tax governance, as measured through the  quality of tax services, does not exert a positive and significant impact on tax  compliance. Conversely, tax governance measured through trust in the  government and the strength of tax authority demonstrates a positive and  significant effect on tax compliance. Furthermore, both tax literacy and religiosity  are found to significantly and positively influence tax compliance
%Z Dinik Fitri Rahajeng Pangestuti, S.E., M.AK