PENGARUH PENGGUNAAN SISTEM KOMERSIAL ELEKTRONIK, LAW ENFORCEMENT, DAN SELF ASSESSMENT SYSTEM TERHADAP PENGHINDARAN PAJAK

Alya Nur Afifah, . (2023) PENGARUH PENGGUNAAN SISTEM KOMERSIAL ELEKTRONIK, LAW ENFORCEMENT, DAN SELF ASSESSMENT SYSTEM TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to determine the effect of the use of electronic commercial systems, law enforcement, and self-assessment systems on tax evasion. This research is a quantitative study with a population of business people through e-commerce in Bogor City. The sample in this study was obtained through the snowball sampling method, amounting to 93 respondents. The analytical method used is multiple linear regression analysis with the help of SPSS 25 software. The results show that the self-assessment system has a significant effect on tax evasion, while the use of electronic commercial systems and law enforcement does not have a significant effect on tax evasion.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112016] [Pembimbing: Akhmad Saebani] [Penguji 1: Wiwi Idawati] Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Tax Avoidance, Electronic Commercial System, Law Enforcement, and Self Assessment System
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Alya Nur Afifah
Date Deposited: 14 Jul 2023 02:15
Last Modified: 14 Jul 2023 02:15
URI: http://repository.upnvj.ac.id/id/eprint/24678

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