PUTRA, YOVANTA ADI (2020) PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI PADA PELAKU USAHA E COMMERCE (Studi Kasus pada Owner Online Shop di Indonesia). S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01. Cover Tesis - Yovanta Adi Putra.pdf Download (372kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02. BAB I - Yovanta Adi Putra.pdf Restricted to Registered users only Download (145kB) |
|
|
Text (BAB II)
03. BAB II - Yovanta Adi Putra.pdf Restricted to Registered users only Download (242kB) |
|
|
Text (BAB III)
04. BAB III - Yovanta Adi Putra.pdf Restricted to Registered users only Download (215kB) |
|
|
Text (BAB IV)
05. BAB IV - Yovanta Adi Putra.pdf Restricted to Registered users only Download (448kB) |
|
|
Text (BAB V)
06. BAB V - Yovanta Adi Putra.pdf Restricted to Registered users only Download (65kB) |
|
|
Text (DAFTAR PUSTAKA)
07. DAFTAR PUSTAKA - Yovanta Adi Putra.pdf Restricted to Registered users only Download (196kB) |
|
|
Text (LAMPIRAN)
08. Lampiran Kuisioner - Yovanta Adi Putra.pdf Restricted to Registered users only Download (2MB) |
Abstract
This thesis discusses the Influence of Tax Knowledge, Taxpayer Awareness, and Tax Rates on the Compliance of Individual Taxpayers with Tax Sanctions as a Mederating Variable in E-Commerce Business Actors. (Case Study at Owner Online Shop in Indonesia). This study uses quantitative descriptive methods with E-Commerce business actors as respondents. The results of this study are that tax knowledge significantly influences the compliance of individual taxpayers. In other words, the higher the tax knowledge possessed by taxpayers, the more taxpayer compliance of e-commerce businesses will increase. Awareness of taxpayers significantly influence the compliance of individual taxpayers. In other words, the higher awareness of taxpayers owned by taxpayers, the more will increase the compliance of taxpayers of e-commerce businesses. E-commerce tax rates significantly influence the compliance of individual taxpayers. In other words, the more appropriate the e-commerce tax rate felt by taxpayers, the more it will increase the compliance of taxpayers of e-commerce businesses. Tax sanctions moderate the relationship between tax knowledge and individual taxpayer compliance with e-commerce players. In other words, if the understanding of tax sanctions increases, it will increase the relationship between tax knowledge and individual taxpayer compliance with e-commerce players. Tax sanctions do not moderate the relationship between taxpayer awareness of individual taxpayer compliance with e-commerce players. In other words, tax sanctions do not strengthen the effect of taxpayer awareness on individual taxpayer compliance with e-commerce players. Tax sanctions moderate the relationship between e-commerce tax rates on individual taxpayer compliance of e-commerce players. In other words, if the understanding of tax sanctions increases, it will increase the relationship between e-commerce tax rates and individual taxpayer compliance with e-commerce players.. Keywords: E-commerce Tax Knowledge, Taxpayer Awareness, E-Commerce Tax Rates, Tax Sanctions, E-commerce Taxpayer Compliance. Tesis ini membahas tentang Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Pajak sebagai Variabel Moderasi pada Pelaku Usaha E-Commerce. (Studi Kasus pada Owner Online Shop di Indonesia). Penelitian ini menggunakan metode deskriptif kuantitatif dengan para pelaku usaha E-Commerce sebagai responden. Hasil dari penelitian ini adalah Pengetahuan pajak berpengaruh secara signifikan terhadap Kepatuhan wajib pajak pajak orang pribadi. Dengan kata lain, semakin tinggi Pengetahuan pajak yang dimiliki oleh para wajib pajak, maka akan semakin meningkatkan Kepatuhan wajib pajak pelaku usaha e-commerce. Kesadaran wajib pajak berpengaruh secara signifikan terhadap Kepatuhan wajib pajak orang pribadi. Dengan kata lain, semakin tinggi Kesadaran wajib pajak yang dimiliki oleh para wajib pajak, maka akan semakin meningkatkan Kepatuhan wajib pajak pelaku usaha e-commerce. Tarif pajak e-commerce berpengaruh secara signifikan terhadap Kepatuhan wajib pajak orang pribadi. Dengan kata lain, semakin sesuai Tarif pajak e-commerce yang dirasakan oleh para wajib pajak, maka akan semakin meningkatkan Kepatuhan wajib pajak pelaku usaha e-commerce. Sanksi pajak memoderasi pengaruh antara pengetahuan pajak terhadap kepatuhan wajib pajak orang pribadi pelaku e-commerce. Dengan kata lain jika pemahaman akan sanksi pajak semakin meningkat, maka akan meningkatkan pengaruh antara pengetahuan pajak terhadap kepatuhan wajib pajak orang pribadi pelaku e-commerce. Sanksi pajak tidak memoderasi pengaruh antara Kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi pelaku e-commerce. Dengan kata lain sanksi pajak menguatkan pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi pelaku e-commerce. Sanksi pajak memoderasi pengaruh antara Tarif pajak e-commerce terhadap kepatuhan wajib pajak orang pribadi pelaku e-commerce. Dengan kata lain jika pemahaman akan sanksi pajak semakin meningkat, maka akan meningkatkan pengaruh antara Tarif pajak e-commerce terhadap kepatuhan wajib pajak orang pribadi pelaku e-commerce. Kata Kunci: Pengetahuan Pajak E-commerce, Kesadaran Wajib Pajak, Tarif Pajak E-Commerce, Sanksi Pajak, Kepatuhan Wajib Pajak E-commerce.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55517110073 |
| Uncontrolled Keywords: | Pengetahuan Pajak E-commerce, Kesadaran Wajib Pajak, Tarif Pajak E-Commerce, Sanksi Pajak, Kepatuhan Wajib Pajak E-commerce. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 25 Oct 2023 02:38 |
| Last Modified: | 25 Oct 2023 02:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83217 |
Actions (login required)
 |
View Item |
