PENGARUH TAX GOVERNANCE, LITERASI PAJAK, DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (STUDI PADA WAJIB PAJAK UMKM DI DAERAH ISTIMEWA KOTA YOGYAKARTA)

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.

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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

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