Jurnal Pengaruh Kesadaran Pajak E-Commerce dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Studi pada Pelaku E-Commerce Orang Pribadi di DIY
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Effects of E-Commerce Tax Awareness and E-Filing Implementation on
Study of Individual E-Commerce Perpetrators in DIY.
Thesis S1, UAJY.
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This study aims to study the effect of e-commerce tax awareness and the application of e-filing to the taxpayer compliance of private e-commerce actors in DIY. This research consists of 3 variables, 2 independent variables and 1 dependent variable. The independent variable in this study is tax awareness and the application of e-filing. The dependent variable in this study is taxpayer compliance.
Data collection methods used are primary data conducted by distributing questionnaires to 477 individual e-commerce actors in DIY. A total of 102 questionnaires returned. Subsequently eliminated based on sample criteria so that 39 questionnaires were produced. The analytical method used is multiple linear regression analysis.
The results of this study indicate that e-commerce tax awareness and the application of e-filing have a positive and significant effect on the compliance of individual taxpayers of e-commerce actors in DIY both simultaneously and partially. Based on the results of multiple linear regression e-commerce tax awareness and the application of e-filing affect taxpayer compliance by 50.9%.
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