@phdthesis{digilib78995,
           month = {August},
           title = {PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 21108040110 Nadya Choirul Hidayah},
            year = {2026},
            note = {Sofyan Hadinata, S.E., M.Sc., Ak., CA.},
        keywords = {Tax Knowledge; Tax Rates; Digitalization of the Tax System; Tax Pen-alties; MSME Taxpayer Compliance},
             url = {https://digilib.uin-suka.ac.id/id/eprint/78995/},
        abstract = {This study aims to analyze the effects of tax knowledge, tax rates, the digitization of the tax system, and tax penalties on the tax compliance of micro, small, and me-dium-sized enterprises (MSMEs) in Sleman Regency. This study employs a quanti-tative approach using primary data obtained through the distribution of question-naires to MSME operators selected using convenience sampling. Data analysis was conducted using the Structural Equation Modeling?Partial Least Squares (SEM-PLS) method with the assistance of the SmartPLS3 software. The results indicate that tax rates, the digitization of the tax system, and tax penalties have a positive effect on MSME tax compliance. Meanwhile, tax knowledge does not affect MSME tax compliance. These findings suggest that maintaining prudent tax rates, devel-oping digital-based tax services, and enforcing appropriate penalties can encour-age tax compliance among MSME taxpayers. Meanwhile, increasing tax knowledge has not yet been effective in improving tax compliance among MSME taxpayers}
}