PENGARUH KEBIJAKAN PAJAK E-COMMERCE DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE DI KOTA PALEMBANG
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Institusion

Universitas Katolik Musi Charitas

Author

Yosep, Vinsentius

Subject

H Social Sciences (General) 

Datestamp

2022-06-15 05:54:56 

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. 

File :
EA-2018-141413-Cover.pdf
EA-2018-141413-Abstract.pdf
EA-2018-141413-Complete.pdf
EA-2018-141413-Summary_id.pdf
EA-2018-141413-TableofContent.pdf
EA-2018-141413-Chapter1.pdf
EA-2018-141413-Chapter2.pdf
EA-2018-141413-Chapter3.pdf
EA-2018-141413-Chapter4.pdf
EA-2018-141413-Conclusion.pdf
EA-2018-141413-Reference.pdf
EA-2018-141413-Attachment.pdf