Analisis Tingkat Kepatuhan Wajib Pajak Yang Memiliki Toko Online di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Fabianrico, Jonathan Acel
Subject
HF5601 Accounting
Datestamp
2021-12-15 02:58:11
Abstract :
The purpose of this study is to determine the level of tax compliance, especially those who own and open an online-based shop in Surabaya in 2019. This research is descriptive in nature and uses questionnaire or questionnaire data collection techniques with documentation as supporting evidence. The data analysis technique used is descriptive qualitative analysis. Descriptive qualitative analysis method by distributing questionnaires containing questions that fit the sub-variables studied to 10 (ten) online shop owners in Surabaya who are willing to be the object of research. The results of the discussion show that the level of compliance of individual taxpayers as online shop owners is very low, because: (1) Many online store owners do not register themselves and have an NPWP with an average of 3.2, (2) Online store owners have done recording for each sales transaction, (3) Many online store owners do not carry out tax payments or report tax returns on time.
The purpose of this study is to determine the level of tax compliance, especially those who own and open an online-based shop in Surabaya in 2019. This research is descriptive in nature and uses questionnaire or questionnaire data collection techniques with documentation as supporting evidence. The data analysis technique used is descriptive qualitative analysis. Descriptive qualitative analysis method by distributing questionnaires containing questions that fit the sub-variables studied to 10 (ten) online shop owners in Surabaya who are willing to be the object of research. The results of the discussion show that the level of compliance of individual taxpayers as online shop owners is very low, because: (1) Many online store owners do not register themselves and have an NPWP with an average of 3.2, (2) Online store owners have done recording for each sales transaction, (3) Many online store owners do not carry out tax payments or report tax returns on time.
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