Pengaruh pengetahuan dan pemahaman tentang peraturan perpajakan, tingkat penghasilan wajib ajak, dan sanksi denda terhadap kemauan pengusaha kecil dan menengah memenuhi kewajiban perpajakan: studi kasus pada Usaha Kecil Menengah di UKM SMESCO MT.Haryono = Effect of Knowledge and Understanding On Rules of Taxation, Taxpayer's income level, and the willingness of Sanctions Against Tax Small and Medium Meet Tax Obligations (Case Study on Small and Medium Enterprises at SME SMESCO MT. Haryono)