@thesis{thesis,
		author={Putri  Ratna Rosyananda},
		title ={Pengaruh Kesadaran Pajak, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM dengan Prefrensi Risiko sebagai Moderasi},
		year={2024},
		url={http://eprints.perbanas.ac.id/12378/},
		abstract={This reseaserch aims to analyze the effct of tax awareness, tak penalties and tax rates on taxpayer compliance with risk preference as a moderating variable in MSMEs assisted by Tanggulangin district. The sampling method in this study used cluster sampling of 100 respondents with the criteria that have a NPWP. The 
instrument in this study used a questionnaire with four likert scales to measure respondents opinions. The data analysis technique in this tudey used WarpPLS 8 software. The results showed that the perceptiontax awareness and tax sanctions have an influance on taxpayer compliance meanwhile tax rates have no effect on taxpayer comliance. As for, preferences risk are able to moderat the effect of tax awareness and tax sanctions on taxpayer compliance meanwhile risk preference 
are unable to moderate the effect of tax rates on taxpayer compliance.
Keywords: compliance, tax awareness, tax sanctions, tax rates, risk preferences}
		}