%0 Thesis
%9 Skripsi
%A Nadya Choirul Hidayah, NIM.: 21108040110
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2026
%F digilib:78995
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Tax Knowledge; Tax Rates; Digitalization of the Tax System; Tax Pen-alties; MSME Taxpayer Compliance
%P 144
%T PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN
%U https://digilib.uin-suka.ac.id/id/eprint/78995/
%X 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
%Z Sofyan Hadinata, S.E., M.Sc., Ak., CA.