@thesis{thesis,
		author={Widyanti  Semma Aulia},
		title ={Pengaruh Literasi Pajak, Kemanfaatan NPWP, Modernisasi Sistem Administrasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi pada Wajib Pajak UMKM di Kecamatan Sawahan Kota Surabaya)},
		year={2023},
		url={http://eprints.perbanas.ac.id/11025/},
		abstract={Taxes play an important role in the life of the state, because taxes are a source of state revenue that is used to finance the entire development of the country. Taxes are mandatory contributions or levies that must be paid by the public to the state which are coercive for every citizen based on applicable tax regulations without obtaining direct feedback and are used for the interests of the state and people's welfare. The purpose of this study is to analyze the relationship between the influence of tax literacy, the benefits of NPWP, modernization of the tax administration system and tax sanctions. The data of this research uses primary data. The data was obtained from distributing questionnaires to MSME taxpayers who were fostered in Sawahan District, Surabaya City. The number of research samples was 42 MSME taxpayers from a population of 174 MSME taxpayers. Data were processed as many as 42 questionnaires using multiple linear regression analysis test. Based on the results of the partial test (t test) it shows that tax literacy has a t-count value of 0.122 < 1.68195 t-table, with a significant value of 0.904 > 0.05, so it can be concluded that the tax literacy variable has no partial effect on MSME taxpayer compliance. The benefits of NPWP have a t-count value of 2.110 > 1.68195 t-table, with a significant value of 0.042 <0.05, so it can be concluded that the NPWP benefit variable has a partial effect on MSME taxpayer compliance. The modernization of the tax administration system has a t-count value of 0.893 < 1.68195 t-table, with a significant value of 0.378 > 0.05, so it can be concluded that the modernization variable of the tax administration system has no partial effect on MSME taxpayer compliance. Tax sanctions have a t-count value of 2.343 > 1.68195 t-table, with a significant value of 0.025 < 0.05, so it can be concluded that the tax sanction variable has a partial effect on MSME taxpayer compliance.}
		}