@thesis{thesis,
		author={Firdausy  Putri Shafa},
		title ={Pengaruh Penerapan Sanksi Pajak, Pemahaman Perpajakan, Sosialisasi Perpajakan, Dan Tingkat Kepercayaan Terhadap Kepatuhan Wajib Pajak (Pelaku UMKM Kerupuk Desa Tlasih)},
		year={2023},
		url={http://eprints.perbanas.ac.id/10553/},
		abstract={Micro, Small and Medium Enterprises (MSMEs) are one of the sources of state tax revenues. MSMEs taxpayer compliance  is still very low, especially the compliance of taxpayer who do Tlasih Village crackers. This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The population of this study were taxpayers of Tlasih Village Cracker MSMEs with a  sample of 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quissionnaires given directly (offline) and through gform (online). The results showered that the effect of the application of tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors). Meanwhile, tax understanding and tax socialization have no effect on taxpayer compliance  (Tlasih Village Cracker MSMEs Actors).
Keywords: Application Sanctions, Understanding, Socialization, and Level of Trust, Taxpayer Compliance}
		}