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PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA)
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
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA) (Text)
PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA) (Other)
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