Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce

Angelia, Elizabeth Sylvia (2021) Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of tax socialization, tax sanctions and service quality on taxpayer compliance with e-commerce users. The data used is primary data. The population in this study are individual taxpayers of e-commerce users. The sample selection used the Lemeshow formula with a total sample of 100 respondents. The sampling technique used is purposive sampling method. Hypothesis testing is done by multiple linear regression analysis. The results of this study indicate that taxation socialization and service quality have a significant effect on taxpayer compliance with e-commerce users and tax sanctions have no significant effect on taxpayer compliance with e-commerce users. Keywords: Tax Socialization, Tax Sanctions, Service Quality, E-commerce User Taxpayer Compliance.

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