The Influence of Understanding Tax Regulations, Tax Rates, Environment and Taxpayer Awareness on Taxpayer Compliance of E-Commerce Users (Study on Online Shopping Entrepreneurs)
Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce (Studi Pada Pengusaha Online Shopping)
DOI:
https://doi.org/10.21070/ups.8398Keywords:
Understanding Tax Regulations, Tax Rates, Environment, Taxpayer Awareness, Taxpayer Compliance, E-Commerce UsersAbstract
This study aims to analyze the Influence of Understanding Tax Regulations, Tax Rates, Environment and Taxpayer Awareness on Taxpayer Compliance of E-Commerce Users. The sampling technique used in this study is purposive sampling. The sample in this study was 40 online shopping entrepreneurs in Sidoarjo City. This study uses a 5-point Likert scale. This study uses multiple linear regression analysis techniques for hypothesis testing with SPSS version 27 data processing tools. The results of this study indicate that Understanding tax regulations has a positive effect on taxpayer compliance of E-Commerce users. Tax rates have a positive effect on taxpayer compliance of E-Commerce users. The environment has a positive effect on taxpayer compliance of E-Commerce users. Taxpayer awareness has a positive effect on taxpayer compliance of E-Commerce users.
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