use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal) and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal.include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially).retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article.

for your employer, if the article is a ‘work for hire’, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g.present the article at a meeting or conference and to distribute copies of the article to the delegates attending such meeting.make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g.make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use.As an author you (or your employer or institution) may do the following: Retained Rights/Terms and Conditions of Publicationġ. and taxpayer compliance mediates the relationship between tax socialization and increased tax revenue. Taxpayer compliance does not mediate the relationship between taxpayer awareness and increased tax revenue. for taxpayer compliance mediates the relationship between rates and increased tax revenue.

then taxpayer compliance has a significant positive effect on increasing tax revenue. Furthermore, tariffs have a significant positive effect on taxpayer compliance, awareness has a significant positive effect on taxpayer compliance and tax socialization does not have a significant positive effect on taxpayer compliance. awareness does not have a significant positive effect on increasing tax revenue and tax socialization has a significant positive effect on increasing tax revenue. The results showed that partially the tariff has a significant positive effect on increasing tax revenue. Hypothesis testing uses regression analysis of mediating variables with the causal step method. Sampling was done by using simple random sampling technique. This research method uses quantitative methods with data collection techniques through distributing questionnaires. In 2019 the UMKM tax sector is still far below the target (PP 23 is not very influential) and observations that researchers have made in the Banjarnegara District area, show that many MSME do not know about the implementation of the new PP 23 2018 tariff. This research is motivated by several things.

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