eprintid: 71585
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/15/85
datestamp: 2025-07-04 04:20:23
lastmod: 2025-07-04 04:20:23
status_changed: 2025-07-04 04:20:23
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Jeiszy Mittaningrum, NIM.: 21108040063
title: PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA)
ispublished: pub
subjects: 657.46
divisions: ak_syar
full_text_status: restricted
keywords: Tax Governance, Literasi Pajak, Religiusitas, Kepatuhan Pajak
note: Dinik Fitri Rahajeng Pangestuti, S.E., M.AK
abstract: 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
date: 2025-05-22
date_type: published
pages: 112
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Jeiszy Mittaningrum, NIM.: 21108040063  (2025) PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/71585/1/21108040063_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/71585/2/21108040063_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf