Pengaruh Sosialisasi Dan Pemanfaatan Teknologi Informasi Perpajakan Terhadap Kemauan Pelaku Usaha E-Commerce Membayar Pajak Di Kota Palembang

This study aims to determine whether tax socialization and utilization of tax information technology can affect the willingness of e-commerce businessmen to pay taxes. The population for this study are all e-commerce businessesmen. The sample is determined using the purposive sampling method. The sample for this study were 100 respondents. Hypothesis testing using multiple regression analysis methods with the help of SPSS program ver. 25.0. The test results show that the first hypothesis (H1) which states that tax socialization affects the willingness of e-commerce businessmen to pay taxes, is accepted. The second hypothesis (H2) which states that the use of tax information technology affects the willingness of e-commerce businessmen is accepted.