@thesis{thesis,
		author={Ersya  Nibras Rifky},
		title ={Pengaruh sanksi perpajakan, kesadaran wajib pajak dan tingkat pemahaman terhadap kepatuhan wajib pajak orang pribadi                                                                 (Studi empiris UMKM di Kelurahan Petiken Gresik)},
		year={2022},
		url={http://erepository.uwks.ac.id/12536/},
		abstract={ABSTRACT

	This study describes the effect of tax sanctions, taxpayer awareness, and understanding of individual taxpayer compliance on micro, small and medium enterprises in Petiken Gresik Village. The analytical method used is multiple linear analysis, f test, t test, adjusted determinant coefficient test (R2) from data analysis and research hypothesis testing using SPSS version 23 as a test tool. The results of the study state that tax sanctions have a positive and significant effect on taxpayer compliance. private person. Taxpayer awareness has a positive and significant effect on individual taxpayer compliance. The level of understanding has a positive and significant effect on individual taxpayer compliance.

Keywords: Tax Sanctions, Taxpayer Awareness, Level of Understanding, Taxpayer ComplianceSans}
		}