@thesis{thesis,
		author={Sari  Nia Karmila},
		title ={OPTIMALISASI KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK PENGHASILAN BISNIS ONLINE DI SURABAYA},
		year={2018},
		url={http://repositori.ukdc.ac.id/115/},
		abstract={Online shop business is currently considered to be so potential that more and more online shops are popping up and causing a higher competition therefore it is necessary to tax the obligations of the taxpayers of online business entrepreneurs. This study aims to examine 
the compliance rate of online business taxpayers in Surabaya and examine the optimization of taxpayer payments made by online business in Surabaya. Population taken is the owner of online business shop in Surabaya. Samples taken as many as 50 respondents. Variables in this study are taxpayer compliance level and taxpayer compliance optimization in online business payment in Surabaya. Method of collecting data by using questioner. Data analysis used is primary data. From the results of the study showed that the level of taxpayer compliance has been done optimally with an indicator of obligation to register, make bookkeeping, pay tax on time, report on time, and convey information correctly.}
		}