@thesis{thesis,
		author={.  Seno S},
		title ={Pengaruh Manfaat NPWP, Kualitas Pelayanan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Palembang},
		year={2018},
		url={http://eprints.ukmc.ac.id/1944/},
		abstract={This study aims to study and analyze the benefits of NPWP, service quality, and tax on the obligations of MSMEs in Palembang. the sampling technique used purposive sampling method with the number of samples used in this study were 22 wood carving MSMEs typical of Palembang and typical Palembang in Palembang. Data analysis in this study used multiple linear regression analysis (Multiple Regression Analysis). The results of this study indicate that (1) Benefits of NPWP on tax obligations (2) service quality does not conflict with tax obligations (3)}
		}