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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2023-01-18.
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001 | repoupnvj_22203 | ||
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100 | 1 | 0 | |a Salwa Ramadhanty, . |e author |
245 | 0 | 0 | |a PENGARUH PENERAPAN SISTEM E-FILING, PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN DAN RELIGIOSITY TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE |
260 | |c 2023-01-18. | ||
500 | |a http://repository.upnvj.ac.id/22203/1/ABSTRAK.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/2/AWAL.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/3/BAB%201.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/4/BAB%202.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/5/BAB%203.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/6/BAB%204.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/7/BAB%205.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/8/DAFTAR%20PUSTAKA.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/9/RIWAYAT%20HIDUP.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/10/LAMPIRAN.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/11/HASIL%20PLAGIARISME.pdf | ||
500 | |a http://repository.upnvj.ac.id/22203/12/ARTIKEL%20KI.pdf | ||
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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690 | |a HF5601 Accounting | ||
690 | |a HG Finance | ||
655 | 7 | |a Thesis |2 local | |
655 | 7 | |a NonPeerReviewed |2 local | |
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