KEPATUHAN MEMEDIASI PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP EFEKTIVITAS PENGGUNAAN E-COMMERCE

Putra, Christian Yudya (2021) KEPATUHAN MEMEDIASI PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP EFEKTIVITAS PENGGUNAAN E-COMMERCE. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the impact of understanding of tax regulation and tax penalty on effectiveness of e-commerce use with taxpayer compliance as mediating variable. This study use primary data. The population in this study are business people who use e-commerce. The sample in this study was taken by purposive sampling technique and obtained 100 samples. Hypotheses were tested using path analysis. The results of the study indicate that understanding of tax regulations and affects effectiveness of e-commerce use with taxpayer compliance as an intervening variable, where the correlation between understanding tax regulations and tax penalty on e-commerce tax revenues with taxpayer compliance as a mediating variable shows an indirect correlation. Keywords : understanding of tax regulation, taxpayer compliance, effectiveness of e-commerce use

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