Peranan Pengetahuan Pajak dan Kesadaran Pajak bagi Kepatuhan Pajak Pelaku Usaha E-Commerce
DOI:
https://doi.org/10.26905/jmdk.v9i2.6203Keywords:
E-Commerce Entrepreneur, Tax Awareness, Tax Compliance, Tax KnowledgeAbstract
Research to examine the role of tax knowledge and tax awareness for tax compliance by e-commerce entrepreneurs. The sample is 50 e-commerce entrepreneurs, obtained by a simple random sample technique. Multiple linear regression was used to analyze the effect of tax knowledge and awareness on tax compliance. The important point of the research results is that knowledge and awareness of taxes owned by e-commerce entrepreneurs have a positive effect on tax compliance.
Â
References
Andreas, A., & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Andry. (2021). Pengaruh pengunduran pelaporan pajak terhadap APBN, serta Fungsi Pajak dalam mendukung APBN. Retrieved from www.pajakku.com website: https://www.pajakku.com/read/5ea0faac20249840da3c22ba/Pengaruh-pengunduran-pelaporan-pajak-terhadap-APBN-serta-Fungsi-Pajak-dalam-mendukung-APBN
Arisandy, N. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Bisnis Online Di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 62–71.
Cahya, I. (2020). Pelanggan E-Commerce Naik 38,3 Persen Selama Pandemi. Retrieved from merdeka.com website: https://www.merdeka.com/teknologi/pelanggan-e-commerce-naik-383-persen-selama-pandemi.html
Harahap, A. A. (2004). Paradigma baru perpajakan Indonesia : perspektif ekonomi-politik. Jakarta: Integrita Dinamika Press.
Kemkominfo. (2019). Kemkominfo: Pertumbuhan e-Commerce Indonesia Capai 78 Persen. Retrieved from Kementerian Komunikasi dan Informatika Republik Indonesia website: https://kominfo.go.id/content/detail/16770/kemkominfo-pertumbuhan-e-commerce-indonesiacapai-78-persen/0/sorotan_media
Laudon, K. C., & Laudon, J. P. (2010). Essentials of Business Information Systems. Pearson Education.
Ningsih, A. S., Maslichah, & Mawardi, M. C. (2019). Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce. Jurnal Ilmiah Riset Akuntansi, 8(1), 82–91.
Oladipupo, A., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. iBusiness, 08, 1–9. https://doi.org/10.4236/ib.2016.81001
Palil, M. R., Akir, M. R. M., & Ahmad, W. F. B. W. (2013). The perception of tax payers on tax knowledge and tax education with level of tax compliance: A study the influences of religiosity. ASEAN Journal of Economics, Management and Accounting, 1(1), 118–129.
Pebrianto, F. (2020). 58 Juta Pelaku UMKM Belum Bayar Pajak. Retrieved from https://bisnis.tempo.co/ website: https://bisnis.tempo.co/read/1309087/58-juta-pelaku-umkm-belum-bayar-pajak
Riyanto, A. D. (2020). Hootsuite (We are Social): Indonesian Digital Report 2020. Retrieved from hootsuite website: https://andi.link/hootsuite-we-are-social-indonesian-digital-report-2020/
Roscoe. (1982). Research Methods for Business. New York: Mc Graw Hill.
Samadiartha, I. N. D., & Darma, G. S. (2017). Dampak Sistem E-Filing, Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Manajemen Bisnis, 14(1), 75–103.
Tiraada, T. A. M. (2013). Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus Terhadap Kepatuhan WPOP Di Kabupaten Minahasa Selatan. JURNAL EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 999–1008.
Yoeanda, Q., Afifudin, & Mawardi, M. C. (2018). Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak OP Pelaku e-commerce di Kota Malang). Jurnal Ilmiah Riset Akuntansi, 7(8), 52–64.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
(1)Â Copyright of the published articles will be transferred to the journal as the publisher of the manuscripts. Therefore, the author confirms that the copyright has been managed by the journal.
(2) Publisher of Jurnal Penelitian is University of Merdeka Malang.
(3) The copyright follows Creative Commons Attribution–ShareAlike License (CC BY SA): This license allows to Share — copy and redistribute the material in any medium or format, Adapt — remix, transform, and build upon the material, for any purpose, even commercially.
