TY  - THES
N1  - Dinik Fitri Rahajeng Pangestuti, S.E., M.AK
ID  - digilib71585
UR  - https://digilib.uin-suka.ac.id/id/eprint/71585/
A1  - Jeiszy Mittaningrum, NIM.: 21108040063
Y1  - 2025/05/22/
N2  - 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
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Tax Governance
KW  -  Literasi Pajak
KW  -  Religiusitas
KW  -  Kepatuhan Pajak
M1  - skripsi
TI  - PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA)
AV  - restricted
EP  - 112
ER  -