PENGARUH MORAL PAJAK, PENGETAHUAN PAJAK DAN KEPERCAYAAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU BISNIS E-COMMERCE

This study aims to determine whether there is influence from tax morale, tax knowledge amd, trust in the tax authorities on taxpayer compliance in e-commerce businesses. This study uses a quantitative method with a sample of e-commerce business taxpayers in DKI Jakarta. The sampling technique used p...

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Bibliographic Details
Main Author: Fadiya Allika Ramadani, (Author)
Format: Book
Published: 2023-07-03.
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520 |a This study aims to determine whether there is influence from tax morale, tax knowledge amd, trust in the tax authorities on taxpayer compliance in e-commerce businesses. This study uses a quantitative method with a sample of e-commerce business taxpayers in DKI Jakarta. The sampling technique used purposive sampling with a total sample of 159 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 tax morale and tax knowledge significantly influence taxpayer compliance in e-commerce businesses. Meanwhile, the trust of tax authorities have no influence on taxpayer compliance for e-commerce businesses. 
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