References
Adiman, S., & Miftha, R. (2020). The Effect of the Implementation of PP No. 23 of 2018 on Increasing Compliance with Tax Payments for MSME Actors (Micro, Small and Medium Enterprises). Journal of Taxation, 1(2), 68–82. Ajzen, I. (1991). The Theory of Planned Behavior. Health Communications, 34(11), 1369–1376. Ananda, Amin Dwi., & Susilowati, Dwi. (2015). Development of Micro, Small and Medium Enterprises (MSMEs) Based on Creative Industries in Malang City. JIE Journal of Economics, Vol.1, (No.1), pp. 120-142. Angraini, D., & Khairani, S. (nd). The effect of taxpayer awareness and tax sanctions on compliance with paying motor vehicle taxes (a case study on motorized vehicle wpop in the city of Palembang). Journal of Taxation, Vol.30(7), 1– 14. Budhiarsana, IW, Dwirandra, AAN., & Putra, INWA (2016). Satisfaction as Moderating Effect of Distributive Justice, Enforcement of Sanctions on Hotel and Restaurant Taxpayer Compliance. E-Journal of Economics and Business, Udayana University, 4, 721–748. Cahyani, LPG, & Noviari, N. (2019). The Effect of Tax Rates, Tax Understanding, and Tax Sanctions on MSME Taxpayer Compliance. E-Journal of Accounting, Vol 26(3), 18-85. Faisal, A. (2019). The effect of reducing tax rates, taxpayer awareness, and modernizing the tax administration system on MSME taxpayer compliance in Sawahan sub-district, Surabaya. Uin Sunan Empal Surabaya. Journal of Accounting, Vol 2(2). 12-44. Fuadi, AO, & Mangoting, Y. (2013). The Influence of Service Quality, Tax Sanctions and Compliance Fees on Taxpayer Compliance. E-Journal of Accounting, 2(2), 452–470. Ghozali, Imam. (2018). Multivariate Analysis Application with IBM SPSS Program (5th Edition). Semarang: Diponegoro University Publishing Agency. Gunaidi (2005). Audit Function Against Tax Compliance Improvement. Journal of Taxation, Vol.4 No. 5. 4-9 Hanum, Z. (2009). Analysis of Factors Affecting Small and Medium Enterprises in Reporting Tax Obligations in Medan City. Scientific Journal of Culture, Vol 10(No 1).2-6. Ilhamsyah, R., & et al. (2016). The Effect of Taxpayer's Understanding and Knowledge of Tax Regulations, Taxpayer Awareness, Service Quality, and Tax Sanctions on Motor Vehicle Taxpayer Compliance. Journal of Chemical Information and Modeling, Vol 8, 1–9. Jayanto, PY (2010). Taxpayer Non-compliance Factors. Journal of Management Dynamics, 2(1), 48–61. Kumaratih, C., & Ispriyarso, B. (2020). The Influence of the Final PPH MSME Tax Reduction Policy on MSME Taxpayer Compliance. Indonesian Journal of Legal Development, 2(2), 158–173. Lazuardini, ER, Susyanti, HJ, & Priyono, AA (2015). The Effect of Understanding Tax Regulations, Tax Rates and Tax Sanctions on MSME Taxpayer Compliance (Study on Individual Taxpayers Registered at KPP Pratama South Malang). E – Journal of Management Research, MANAGEMENT PRODI, 77–97. Mahyarni, M. (2013). Theory of reasoned action and theory of planned behavior (A Historical Study of Behavior). Journal of EL-RIYASAH, 4(1), 13. Manurung, BPH (2019). The Influence of Knowledge Level, Awareness, Education Level, Tax Sanctions, and Tax Reduction of MSMEs Government Regulation no. 23 of 2018 on MSME Taxpayer Compliance. Journal of Taxation, Vol 23, 4-12. Meikhati, E., & Kasetyaningsih, SW (2019). The Effect of the Implementation of PP 23 of 2018 on the Compliance Level of MSME Tax Payments. Proceedings of National Seminar & Call For Papers, September, Vol 4, 50–59. Muliari, NK, & Setiawan, PE (2011). The Influence of Perceptions About Tax Sanctions And Taxpayer Awareness On Individual Taxpayer Reporting Compliance In The East Denpasar Pratama Tax Service Office. Scientific Journal of Accounting and Business, 6(1), 1–23. Perdana, ES, & Dwirandra, AAN. (2020). The Effect of Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on MSME Taxpayer Compliance. E-Journal of Accounting, 30(6), 1458. Prajogo, JN, & Widuri, R. (2013). The Effect of Understanding Tax Regulations on Taxpayers, Quality of Service of Tax Officers and Perceptions of Tax Sanctions on MSMEs in the Sidoarjo Region. Tax & Accounting Review, 3(2), 1–12. Saragih, F., & S, D. (2017). The effect of taxpayer awareness, understanding of tax regulations and tax sanctions on individual taxpayer compliance (at KPP Pratama Medan Kota). Journal of Tax Management, 6, 1–30. Sari, M., Saragih, F., & Accounting, PS (2021). Taxpayer Compliance Model (Study on Taxpayers Doing Business in Medan City). Journal of Accounting and Taxes, 21(2), 379–389. Simanjuntak, VK (2019). The Effect of Tax Reduction on MSME Income for Micro, Small and Medium Enterprises in accordance with Government Regulation Number 23 of 2018 on Profit Growth for Micro, Small and Medium Enterprises in the Special Region of Yogyakarta. Journal of Tax Management, Vol 3, 58–65. Sugiono. (2013). Quantitative Research Methods and R&D. Bandung: Almasrdfabeta. Wardani, DK, & Rumiyatun, R. (2017). The Effect of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance. Journal of Accounting, 5(1), 15. Wijaya, RSFK (2014). Factors that influence the willingness to pay taxes for individual taxpayers who do independent work (a case study on KPP Pratama Karanganyar). Muhammadiyah Surakarta university. Journal of Tax Accounting, Vol 2. 1-14.
