PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN LAYANAN DIGITALISASI CORETAX TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MALANG

This study aims to determine the extent to which taxpayer awareness, tax sanctions, and coretax digitalization services influence taxpayer compliance among MSMEs in Malang City. The underlying problem of this study is the low level of taxpayer compliance among MSMEs, despite various government efforts such as modernizing the tax administration system through coretax. The research approach used is an associative quantitative survey method through distributing questionnaires to MSMEs in Malang City, followed by data processing using the Partial Least Square (PLS) data analysis method. The results of this study are expected to provide empirical evidence regarding the factors influencing taxpayer compliance in the digital era and provide input for tax authorities in improving the effectiveness of technology-based tax policies.