Lesiana, Wahyu (2022) PENGARUH PEMAHAMAN PAJAK E-COMMERCE, SANKSI PAJAK, DAN KEMUDAHAN AKSES PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PARA PEBISNIS ONLINE DENGAN KEMAUAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (KASUS WAJIB PAJAK ORANG PRIBADI PELAKU E-COMMERCE DI KOTA SURABAYA PADA PLATFORM ONLINE MARKETPLACE SHOPEE). Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Cover)
18013010120_Cover.pdf Download (774kB) | Preview |
|
|
Text (Bab I)
18013010120_Bab1.pdf Download (268kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab II)
18013010120_Bab2.pdf Restricted to Registered users only until 27 June 2024. Download (184kB) |
|
|
Text (Bab III)
18013010120_Bab3.pdf Restricted to Registered users only until 27 June 2024. Download (165kB) |
|
|
Text (Bab IV)
18013010120_Bab4.pdf Restricted to Registered users only until 27 June 2024. Download (415kB) |
|
|
Text (Bab V)
18013010120_Bab5.pdf Download (36kB) | Preview |
|
|
Text (Daftar Pustaka)
18013010120_DaftarPustaka.pdf Download (150kB) | Preview |
|
|
Text (Lampiran)
18013010120_Lampiran.pdf Restricted to Registered users only until 27 June 2024. Download (622kB) |
Abstract
This study was conducted to determine the effect of understanding e-commerce taxes, tax sanctions, and easy access to taxes on the level of compliance of individual taxpayers of e-commerce actors in the city of Surabaya on the online marketplace platform Shopee by using the willingness to pay taxes as an intervening variable. The research method used is a quantitative method with data collection using a questionnaire. The results showed that the value of the coefficient parameter on the tax understanding variable on the level of taxpayer compliance was 0.440 with a t-statistic of 3.168. The tax penalty variable shows the coefficient parameter value of -0.026 with a t-statistic of 0.249. The variable of ease of access to taxes shows the coefficient parameter of 0.462 with a t-statistic of 2.933. Then, the value of the variable coefficient of understanding tax on willingness to pay taxes is known to be 0.718 with a t-statistic of 13.278. The parameter value of the variable coefficient of tax sanctions on willingness to pay taxes is -0.160 with a t-statistic of 1.564. The parameter value of the variable of ease of access to taxes on willingness to pay taxes is known to be 0.428 with a t-statistic of 3.278. The parameter value of the variable coefficient of taxpayer compliance with the willingness to pay taxes is known to be 0.124 with a t-statistic of 0.631. And tests on the intervening variables each have a parameter value of 0.089 with a t-statistic of 0.631 for the variable understanding of e-commerce taxes, the parameter value -0.020 with a t-statistic of 0.548 for the variable tax sanctions, and the parameter value of 0.053 with a t-statistic of 0.616 for the variable. easy access to taxes. Based on these calculations, it can be concluded that the understanding of e-commerce taxes and ease of access to taxes has a positive and significant effect on the level of taxpayer compliance and willingness to pay taxes on Shopee e-commerce actors in the city of Surabaya, while tax sanctions have a negative and insignificant effect on the level of compliance. taxpayers and willingness to pay taxes on Shopee e-commerce actors in the city of Surabaya. In addition, the understanding of e-commerce taxes and the ease of access to taxes have a positive and significant effect on the level of taxpayer compliance through the willingness to pay taxes on the taxpayers of Shopee e-commerce actors in the city of Surabaya, while tax sanctions have a negative and insignificant effect on the level of taxpayer compliance. through the willingness to pay taxes to the taxpayers of Shopee e-commerce actors in the city of Surabaya.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Fatchullah Fatchullah | ||||||||
| Date Deposited: | 28 Jun 2022 01:18 | ||||||||
| Last Modified: | 24 Oct 2023 10:20 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/7238 |
Actions (login required)
 |
View Item |