<![CDATA[ABSTRACT The purpose of this study is to empirically examine the influence of Spirituality, Money Ethics, Tax Socialization and Fiscal Services on Taxpayer Compliance at MSMEs in Temanggung Regency. This research is a quantitative research. Source of data in this study using primary data obtained through distributing questionnaires. The sampling technique used convenience sampling technique, with the research sample obtained as many as 96 respondents including taxpayers of MSME actors who were registered at the Office of Cooperatives and Micro, Small and Medium Enterprises in Temanggung and had an NPWP. Based on the tests that have been carried out, the research results show that Spirituality and Tax Socialization have a positive effect on taxpayer compliance, while Money Ethics and Fiscal Services have no effect on taxpayer compliance. Keywords: Spirituality, Money Ethic, Tax Socialization, Fiscal Services, Taxpayer Compliance ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh Spiritualitas, Money Ethic, Sosialisasi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak pada UMKM Di Kabupaten Temanggung. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel menggunakan teknik convenience sampling, dengan sampel penelitian diperoleh sebanyak 96 responden yang meliputi wajib pajak pelaku UMKM yang terdaftar di Dinas Koperasi dan Usaha Mikro Kecil Menegah Temanggung serta mempunyai NPWP. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa Spiritualitas dan Sosialisasi Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sementara Money Ethic dan Pelayanan Fiskus tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci : Spiritualitas, Money Ethic, Sosialisasi Pajak, Pelayanan Fiskus, Kepatuhan Wajib Pajak]]>
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