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

Fadiya Allika Ramadani, . (2023) PENGARUH MORAL PAJAK, PENGETAHUAN PAJAK DAN KEPERCAYAAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU BISNIS E-COMMERCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

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.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112014] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Taxpayer Compliance, Tax Morale, Tax Knowledge, Trust in the Tax Authorities.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fadiya Allika Ramadani
Date Deposited: 14 Jul 2023 02:07
Last Modified: 20 Jul 2023 02:39
URI: http://repository.upnvj.ac.id/id/eprint/24728

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