Muhammad Khoirul Alfi, . (2024) FAKTOR KEPATUHAN PAJAK UMKM E-COMMERCE DI DKI JAKARTA : MODERNISASI SISTEM PAJAK, RELIGIUSITAS, LOVE OF MONEY DAN SANKSI PAJAK. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN), 5 (4). pp. 401-406. ISSN 2716-0807
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Abstract
Purpose: The purpose of this study is to examine how Religiosity, love of money, tax sanctions, and modernization of the tax system affect tax compliance of MSME businesses. Methodology: The sampling method is based on the formula of Roscoe's theory. Using the SmartPLS 4.0 program for PLS-SEM data analysis, the researcher tested the hypothesis at a significance level of 5%. Results: the results of the study, taxpayer compliance in e- commerce is significantly influenced by the modernization of the tax system for MSMEs; taxpayer compliance in is not significantly influenced by religiosity for the same business; and e-commerce is significantly influenced by love of money. In terms of MSME e-commerce tax compliance, tax sanctions do not have a significant effect. Limitations: This study may only cover a small portion of e- commerce MSMEs in DKI Jakarta, so the results may not fully represent the entire population of e-commerce MSMEs in the area if the sample used is not taken randomly or there is a tendency to select certain respondents, then the results of the study can be influenced by sample selection bias. Contribution: This study adds to the existing literature on tax compliance, particularly in the context of MSMEs in the e commerce sector. It provides new insights into how factors such as tax system modernization, religiosity, love of money, and tax sanctions interact to influence tax compliance. By testing a theoretical model involving various factors influencing tax compliance, this study strengthens or challenges existing theories related to tax compliance behavior, particularly in the context of the digital economy
| Item Type: | Article |
|---|---|
| Additional Information: | [No.Panggil: 2110112031] [Pembimbing: Suparna Wijaya] [Penguji 1: Praptiningsih] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Tax System Modernization, Religiosity, Love of Money, Tax Sanctions, Tax Compliance, MSME E-Commerce |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MUHAMMAD KHOIRUL ALFI |
| Date Deposited: | 26 Feb 2025 02:21 |
| Last Modified: | 26 Feb 2025 02:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34984 |
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