@thesis{thesis,
		author={Yosep  Vinsentius},
		title ={PENGARUH KEBIJAKAN PAJAK E-COMMERCE DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE DI KOTA PALEMBANG},
		year={2018},
		url={http://eprints.ukmc.ac.id/8076/},
		abstract={ABSTRACT


This study aims to determine whether the variables of e-commerce tax policy and tax knowledge have an influence on taxpayer compliance of e-commerce business actors in the city of Palembang to pay taxes. The theory used in this research is Theory of Planned Behavior. The population is all e-commerce entrepreneurs located in Palembang city and the sample is an online seller who uses marketplace as a place to sell with the number of samples of 100 respondents. Data analysis technique used is multiple linear regression analysis. The results showed that the tax policy e-commerce and tax knowledge simultaneously and partially affect the taxpayer compliance of e-commerce business in Palembang city.
Keywords: tax policy, e-commerce, tax knowledge, and taxpayer compliance.}
		}