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

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-comme...

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Bibliographic Details
Main Author: Salwa Ramadhanty, (Author)
Format: Book
Published: 2023-01-18.
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520 |a 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. 
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