Pengaruh Sosialisasi, Tingkat Kesadaran, Dan Kualitas Layanan Fiskus Terhadap Kemauan Pelaku Usaha E-Commerce Membayar Pajak Di Kota Palembang

This study aims to determine whether tax socialization, awareness of tax payers and fiscus service quality affect the willingness of e-commerce businessmen to pay taxes in Palembang. The population in this study were all e-commerce bussinessmen in Palembang. The sample is determined using the purposive sampling method. The sample of this research was 67 respondents. Hypothesis testing used multiple regression analysis method with the help of SPSS program ver. 25.0. The results of this test indicate that the first hypothesis (H1) which states that the socialization affects the willingness of e-commerce businessmen to pay taxes is accepted. The second hypothesis (H2) which states that awareness of tax payers affect the willingness of e-commerce businessmen to pay taxes, is accepted. And, The third hypothesis (H3) which states that fiscus service quality affect the willingness of e-commerce businessmen to pay taxes, is rejected.

Keywords: Tax Socialization, Awareness of Taxpayers, Fiscus Service Quality, Willingness to Pay Taxes.