Pengaruh Pemahaman Peraturan Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bagi Pengguna E-Commerce
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Institusion
Universitas Katolik Darma Cendika
Author
Hidayat, Stefany Yurike
Subject
HG Finance
Datestamp
2022-11-09 10:29:56
Abstract :
This study aims to examine the effect of understanding tax regulations, tax service quality, and tax sanctions on taxpayer compliance for E-Commerce users. The population and sample of this study are online shopping entrepreneurs. The method used is a questionnaire. Samples were collected from 30 online shopping entrepreneurs. Data analysis technique uses data quality test; validity test and reliability test, classic assumption test; normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis test, determination coefficient analysis test (R2), and hypothesis test: partial test (t test) and simultaneous test (F test). Partially, the results of this study indicate that understanding tax regulations and tax service quality has a significant effect on taxpayer compliance, while tax sanctions have no significant effect on taxpayer compliance. Simultaneously, these three variables have a significant influence on tax compliance.
This study aims to examine the effect of understanding tax regulations, tax service quality, and tax sanctions on taxpayer compliance for E-Commerce users. The population and sample of this study are online shopping entrepreneurs. The method used is a questionnaire. Samples were collected from 30 online shopping entrepreneurs. Data analysis technique uses data quality test; validity test and reliability test, classic assumption test; normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis test, determination coefficient analysis test (R2), and hypothesis test: partial test (t test) and simultaneous test (F test). Partially, the results of this study indicate that understanding tax regulations and tax service quality has a significant effect on taxpayer compliance, while tax sanctions have no significant effect on taxpayer compliance. Simultaneously, these three variables have a significant influence on tax compliance.
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