PENGARUH PENERAPAN SISTEM E-FILING, PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN DAN RELIGIOSITY TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE

• Main Author: Salwa Ramadhanty, (Author)
• Format: Book
• Published: 2023-01-18.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Success in taxation requires taxpayers to play an active role in fulfilling their tax obligations. This study aims to determine whether there is influence from the implementation of the e-filing system, understanding of tax regulations, tax sanctions and religiosity on taxpayer compliance in e-commerce businesses. This study uses a quantitative method with a sample of e-commerce business taxpayers who have operated their business for at least 1 year. The sampling technique used purposive sampling with a total sample of 103 respondents. The data is processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this study indicate that the implementation of the e-filing system and understanding of tax regulations significantly affect taxpayer compliance in e-commerce businesses. Meanwhile, tax sanctions and religiosity have no effect on taxpayer compliance for e-commerce businesses.

Item Description

http://repository.upnvj.ac.id/22203/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/22203/2/AWAL.pdf
http://repository.upnvj.ac.id/22203/3/BAB%201.pdf
http://repository.upnvj.ac.id/22203/4/BAB%202.pdf
http://repository.upnvj.ac.id/22203/5/BAB%203.pdf
http://repository.upnvj.ac.id/22203/6/BAB%204.pdf
http://repository.upnvj.ac.id/22203/7/BAB%205.pdf
http://repository.upnvj.ac.id/22203/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/22203/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/22203/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/22203/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/22203/12/ARTIKEL%20KI.pdf