KHAMIDAH ULFAH, SITI NUR (2020) PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI SURABAYA. Other thesis, UPN Veteran Jawa Timur.
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Abstract
Tax compliance is the attitude or act of being obedient and obedient to a Taxpayer to be able to fulfill the obligation to implement taxation provisions in accordance with predetermined rules. The purpose of this study is to determine the effect of understanding, awareness, and tax sanctions of online business people on the compliance of individual taxpayers who carry out online business activities in Surabaya. The method used is a quantitative method. The sample in this study is taxpayers who conduct online business with a total sample of 100 respondents. The determination of this sample uses a nonprobability sampling technique with incidental sampling technique. Data collection techniques using a questionnaire. The results of this study indicate that the understanding of taxpayers does not significantly influence the compliance of individual taxpayers, the awareness of taxpayers has a significant effect on compliance of individual taxpayers, and tax sanctions have a significant effect on personal taxpayer compliance. Keywords: understanding of taxpayers, taxpayer awareness, tax sanctions, and taxpayer compliance.
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 04 Feb 2021 05:27 | ||||||||
| Last Modified: | 04 Feb 2021 05:27 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1126 |
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