@thesis{thesis,
		author={Nandira  Anisa umi},
		title ={PENGARUH PENERAPAN PERATURAN
UU No. 7 TAHUN 2021 PASAL 7 TERHADAP TINGKAT 
KEPATUHAN WAJIB PAJAK PELAKU USAHA UMKM
(Studi Kasus di Sidoarjo)},
		year={2023},
		url={http://eprints.ubhara.ac.id/2623/},
		abstract={Micro, Small and Medium Enterprises (MSMEs) tax is one of the largest tax revenues in Indonesia. This study aims to: (1) To analyze the application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 
Article 7 regarding the level of compliance of MSME taxpayers in Sidoarjo. (2) To find out whether changes in tax rates affect the level of compliance of MSME 
taxpayers in Sidoarjo. (3) To find out whether the Application of the Law on the 
Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 and 
changes in tax rates affect the level of compliance of MSME taxpayers in 
Sidoarjo. The population in this study were SMEs registered at the Sidoarjo Cooperative and UMKM Service. This study used a quantitative method with the type of research distributing questionnaires to 100 MSME respondents. The data analysis technique is multiple regression analysis.
The results of the study show that the application of the Law on the Harmonization of Tax Regulations (UU HPP) No. 7 of 2021 Article 7 and changes in tax rates have a significant effect on the level of compliance of MSME 
taxpayers in Sidoarjo both simultaneously and partially in Sidoarjo Regency}
		}