Pengaruh Pemahaman Peraturan Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bagi Pengguna E-Commerce

Hidayat, Stefany Yurike (2019) Pengaruh Pemahaman Peraturan Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bagi Pengguna E-Commerce. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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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.

Item Type:

Thesis (Undergraduate)

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