<mets:mets OBJID="eprint_4243" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-06-03T21:52:19Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>University of Merdeka Malang Repository</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_4243_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Dampak Digitalisasi dan Pemahaman Perpajakan Terhadap Kepatuhan Melalui Motivasi Wajib Pajak Koperasi di Kota Malang</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Endah</mods:namePart><mods:namePart type="family">Agustina</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to analyze and explain the impact of digital socialization on tax compliance, analyze and explain the impact of tax administration digitalization on tax compliance, analyze and explain the impact of tax understanding on tax compliance, analyze and explain the impact of taxpayer motivation on tax compliance, analyze and explain the impact of digital socialization on taxpayer motivation, analyze and explain the impact of tax administration digitalization on taxpayer motivation, analyze and explain the impact of tax understanding on taxpayer motivation, analyze and explain the impact of digital socialization on tax compliance through taxpayer motivation, analyze and explain the impact of tax administration digitalization on tax compliance through taxpayer motivation, and analyze and explain the impact of tax understanding on tax compliance through taxpayer motivation. The population in this study consists of 624 MSMEs. The sampling technique used the Slovin formula, resulting in a sample of 244 respondents. The data analysis technique utilized SEM-PLS. &#13;
The analysis results indicate that digital socialization impacts tax compliance. Tax administration digitalization impacts tax compliance. Tax understanding impacts tax compliance. Taxpayer motivation impacts tax compliance. Digital socialization impacts taxpayer motivation. Tax administration digitalization impacts taxpayer motivation. Tax understanding impacts taxpayer motivation. Digital socialization impacts tax compliance through taxpayer motivation. Tax administration digitalization impacts tax compliance through taxpayer motivation. Tax understanding impacts tax compliance through taxpayer motivation.</mods:abstract><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:classification authority="lcc">T Technology (General)</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2024</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Program Pascasarjana Universitas Merdeka Malang;S2 Magister Akuntansi</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_4243"><mets:rightsMD ID="rights_eprint_4243_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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