PENGARUH PEMAHAMAN TARIF PPH FINAL DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA ONLINE

ABSTRACT

This study aims to determine the effect of understanding the final income tax rates and tax sanctions on online business taxpayer compliance. The data used is primary data. The population in this study are individual taxpayers of online business actors. The sample selection used the Lemeshow formula with a total sample of 100 respondents. The sampling technique used is purposive sampling method. The data analysis technique used is validity test, reliability test, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing consisting of F test, t test, and coefficient of determination (R2). The results of this study indicate that understanding the final income tax rate and tax sanctions have a significant effect on online business taxpayer compliance.

Keywords: Understanding Final PPH Rates, Tax Sanctions, Online Business Actor's Taxpayer Compliance