PENGARUH KEBIJAKAN PAJAK E-COMMERCE DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE DI KOTA PALEMBANG

Yosep, Vinsentius (2018) PENGARUH KEBIJAKAN PAJAK E-COMMERCE DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PARA PELAKU BISNIS E-COMMERCE DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine whether the variables of e-commerce tax policy and tax knowledge have an influence on taxpayer compliance of e-commerce business actors in the city of Palembang to pay taxes. The theory used in this research is Theory of Planned Behavior. The population is all e-commerce entrepreneurs located in Palembang city and the sample is an online seller who uses marketplace as a place to sell with the number of samples of 100 respondents. Data analysis technique used is multiple linear regression analysis. The results showed that the tax policy e-commerce and tax knowledge simultaneously and partially affect the taxpayer compliance of e-commerce business in Palembang city. Keywords: tax policy, e-commerce, tax knowledge, and taxpayer compliance.

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