PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE (Studi Kasus Pengusaha Online Shopping yang Terdaftar di Tokopedia Kecamatan Cengkareng Tahun 2023)

PANDIANGAN, SARDA (2023) PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE (Studi Kasus Pengusaha Online Shopping yang Terdaftar di Tokopedia Kecamatan Cengkareng Tahun 2023). S1 thesis, Universitas Mercu Buana - Menteng.

[img] Text (Cover)
43217120164 - Sarda Pandiangan -01 Cover - Sarda Pandiangan.pdf
Download (2MB)
[img] Text (Abstrak)
43217120164 - Sarda Pandiangan -02 Abstrak - Sarda Pandiangan.pdf
Download (607kB)
[img] Text (Bab 1)
43217120164 - Sarda Pandiangan -03 Bab 1 - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (Bab 2)
43217120164 - Sarda Pandiangan -04 Bab 2 - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (2MB)
[img] Text (Bab 3)
43217120164 - Sarda Pandiangan -05 Bab 3 - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (2MB)
[img] Text (Bab 4)
43217120164 - Sarda Pandiangan -06 Bab 4 - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (3MB)
[img] Text (Bab 5)
43217120164 - Sarda Pandiangan -07 Bab 5 - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (682kB)
[img] Text (Daftar pustaka)
43217120164 - Sarda Pandiangan -08 Daftar Pustaka - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (755kB)
[img] Text (Lampiran)
43217120164 - Sarda Pandiangan -09 Lampiran - Sarda Pandiangan.pdf
Restricted to Registered users only
Download (3MB)
[img] Text (Formulir keabsahan)
43217120164-Sarda Pandiangan -10 Hasil Scan Formulir Pernyataan Keabsahan dan Persetujuan Publikasi Tugas Akhir - Sarda Pandiangan.pdf
Restricted to Repository staff only
Download (683kB)

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Pengguna e-Commerce. Penelitian ini menggunakan metode convenience sampling dan menggunakan pendekatan deskriptif kuantitatif dengan menyebarkankuesioner terhadap 100 koresponden dengan objek penelitian wajib pajak pengguna e-commerce di Tokopedia kecamatan Cengkareng. Karena itu, analisis data yang digunakan adalah analisis statistik dalambentuk uji kualitas data, uji asumsi klasik,uji kelayakan model, uji regresi linier berganda dan uji hipotesis. Peneliti menggunakan program software SPSS (Statistical Product and Service Solutions) Versi 29. Hasil penelitian ini menunjukkan bahwa variabel pemahaman peraturan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak pengguna e-Commerce di Tokopedia kecamatan Cengkareng, Tarif pajak tidak berpengaruh terhadap kepatuhan wajib pajak pengguna e-Commerce di Tokopedia kecamatan Cengkareng. dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak pengguna e-Commerce di Tokopedia kecamatan Cengkareng. This study aims to analyze the effect of understanding tax regulations, tax rates, and taxpayer awareness on taxpayer compliance of e-commerce users. This study uses a convenience sampling method and uses a quantitative descriptive approach by distributing questionnaires to 100 correspondents with the object of research on e-commerce user taxpayers in Tokopedia, Cengkareng sub-district. Therefore, the data analysis used is statistical analysis in the form of data quality tests, classical assumption tests, model feasibility tests, multiple linear regression tests and hypothesis testing. Researchers used the SPSS (Statistical Product and Service Solutions) Version 29 software program. The results of this study indicate that the variable understanding of tax regulations has a positive and significant effect on taxpayer compliance of e- Commerce users in Tokopedia Cengkareng sub-district, tax rates have an effect on taxpayer compliance of e-Commerce users in Tokopedia Cengkareng sub-district. and taxpayer awareness has a positive and significant effect on taxpayer compliance of e-Commerce users in Tokopedia Cengkareng sub-district.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217120164
Uncontrolled Keywords: Pemahaman Peraturan Perpajakan, Tarif Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Pengguna e-Commerce Understanding of Tax Regulations, Tax Rates, Taxpayer Awareness, Taxpayer Compliance of e-Commerce Users
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WIDYA AYU PUSPITA NINGRUM
Date Deposited: 26 Jan 2024 05:16
Last Modified: 26 Jan 2024 05:16
URI: http://repository.mercubuana.ac.id/id/eprint/85592

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.