Salwa Ramadhanty, . (2023) PENGARUH PENERAPAN SISTEM E-FILING, PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN DAN RELIGIOSITY TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112009] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Erna Hernawati] [Penguji 2: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | taxpayer compliance, implementation of the e-filing system, understanding tax regulations, tax sanctions and religiosity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Salwa Ramadhanty |
| Date Deposited: | 24 Jan 2023 08:02 |
| Last Modified: | 02 Feb 2023 03:03 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22203 |
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