Hidayanti, Dwi (2023) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E-COMMERCE DI SHOPEE. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Abstrak – Penelitian ini bertujuan untuk mengetahui pengaruh Modernisasi Sistem Administrasi Pajak, Ketegasan Sanksi Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce di Shopee. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linear berganda dengan bantuan aplikasi SPSS. Sampel penelitian ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 97 orang. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data pada penelitian ini menggunakan angket atau kuesioner. Hasil penelitian menunjukkan bahwa Modernisiasi Sistem Administrasi Pajak, Ketegasan Sanksi Pajak, dan Kepercayaan pada Pemerintah berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce di Shopee. Kata Kunci: Modernisasi Sistem Administrasi Pajak,Sanksi Pajak, Kepercayaan pada Pemerintah, Kepatuhan Wajib Pajak Abstract - This study aims to determine the effect of the Modernization of the Tax Administration System, Firmness of Tax Sanctions, and Trust in the Government on E-Commerce Taxpayer Compliance at Shopee. This research uses descriptive research with a quantitative approach, which is measured using a method based on multiple linear regression with the help of the SPSS application. The research sample was determined based on the purposive sampling method with a total sample of 97 people. The data used in this research is primary data. Data collection techniques in this study used a questionnaire. The results of the study show that the Modernization of the Tax Administration System, the Rigidity of Tax Sanctions, and Trust in the Government have a positive and significant effect on E-Commerce Taxpayer Compliance at Shopee. Keywords: Tax Administration System Modernization, Tax Sanctions, Trust in Government, Taxpayer Compliance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Dwi Hidayanti | ||||||||
| Date Deposited: | 04 Oct 2023 06:38 | ||||||||
| Last Modified: | 04 Oct 2023 06:38 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/11082 |
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