{
      "department": "FAKULTAS EKONOMI DAN BISNIS ISLAM",
      "subjects": [
        336.2
      ],
      "eprintid": 78995,
      "thesis_type": "skripsi",
      "date": "2026-08-14",
      "userid": 12243,
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            "eprintid": 78995,
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            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1082128",
            "main": "21108040110_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf",
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            "pos": 1,
            "formatdesc": "PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN"
          },
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            "language": "id",
            "placement": 2,
            "eprintid": 78995,
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            ],
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1082129",
            "main": "21108040110_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf",
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            "formatdesc": "PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN"
          }
      ],
      "rev_number": 10,
      "creators": [
        {
          "name": {
            "lineage": null,
            "given": "NIM.: 21108040110",
            "honourific": null,
            "family": "Nadya Choirul Hidayah"
          }
        }
      ],
      "dir": "disk0\/00\/07\/89\/95",
      "keywords": "Tax Knowledge; Tax Rates; Digitalization of the Tax System; Tax Pen-alties; MSME Taxpayer Compliance",
      "lastmod": "2026-10-12 03:56:10",
      "ispublished": "pub",
      "metadata_visibility": "show",
      "date_type": "published",
      "eprint_status": "archive",
      "status_changed": "2026-10-12 03:56:10",
      "datestamp": "2026-10-12 03:56:10",
      "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/eprint\/78995",
      "thesis_name": "other",
      "note": "Sofyan Hadinata, S.E., M.Sc., Ak., CA.",
      "full_text_status": "restricted",
      "contact_email": "muchti.nurhidaya@uin-suka.ac.id",
      "divisions": [
        "ak_syar"
      ],
      "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",
      "type": "thesis",
      "title": "PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN",
      "institution": "UIN SUNAN KALIJAGA YOGYAKARTA",
      "pages": 144
    }