Sandi, Zulfikar Aries (2020) PENGARUH PENGETAHUAN, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN PERDAGANGAN MELALUI SISTEM ELEKTRONIK DI SURABAYA. Other thesis, UPN Veteran Jawa Timur.
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Abstract
The modern era as it is currently making many changes in people's lives now as a result of the rapid development of technology. Like the sale and purchase transactions which are now starting to shift by using an electronic system. A study states that not many business people who use electronic systems have the initiative to report business taxes, this can be seen from the results of tax collection obtained by the government is still not comparable. The still low level of taxpayer compliance with electronic trading players will be investigated by researchers, where researchers add knowledge, sanctions and awareness as factors that are suspected to have an influence on the level of compliance of business taxpayers with electronic systems in Surabaya. This research uses quantitative methods with 99 samples and uses questionnaires to collect data needed related to research. After the data is obtained the researcher uses PLS as a tool to process the data. Where the result is knowledge and tax sanctions do not affect the compliance of taxpayers, while awareness of taxpayers affect the compliance of taxpayers. Knowledge factors whose results do not affect the taxpayer compliance researchers assume that most respondents only have knowledge without having the awareness to fulfill their tax obligations. For the tax sanction factor does not affect the taxpayer compliance, researchers assume that this happens because there are still many online trade actors who still have not received the effect of the sanctions so that most of them are ignorant of existing tax sanctions. And for the awareness of taxpayers who have an influence on taxpayer compliance, researchers assess this because as high as any knowledge of taxpayers, no matter how tight the existing tax sanctions even if they do not have awareness they will certainly not fulfill their tax obligations. Keywords: Taxpayer Compliance, Tax Knowledge, Tax sanctions, Taxpayer awareness, E-Commerce
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Fatchullah Fatchullah | ||||||||
| Date Deposited: | 30 Sep 2020 10:06 | ||||||||
| Last Modified: | 30 Sep 2020 10:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/320 |
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