eprintid: 78995
rev_number: 10
eprint_status: archive
userid: 12243
dir: disk0/00/07/89/95
datestamp: 2026-10-12 03:56:10
lastmod: 2026-10-12 03:56:10
status_changed: 2026-10-12 03:56:10
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Nadya Choirul Hidayah, NIM.: 21108040110
title: PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN
ispublished: pub
subjects: 336.2
divisions: ak_syar
full_text_status: restricted
keywords: Tax Knowledge; Tax Rates; Digitalization of the Tax System; Tax Pen-alties; MSME Taxpayer Compliance
note: Sofyan Hadinata, S.E., M.Sc., Ak., CA.
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
date: 2026-08-14
date_type: published
pages: 144
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Nadya Choirul Hidayah, NIM.: 21108040110  (2026) PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DIGITALISASI SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN SLEMAN.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/78995/1/21108040110_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/78995/2/21108040110_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf