Shintia Betra, Yana (2021) PENGARUH PERATURAN PAJAK, SOSIALISASI PAJAK, TARIF PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRANSAKSI E-COMMERCE DI SHOPEE PADA DISTRIBUTOR MASKER JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (659kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (713kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (806kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (551kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (661kB) |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk menguji pengaruh peraturan pajak, sosialisasi pajak, tarif pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dengan transaksi e-commerce di shopee pada distributor masker jakarta timur. Penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 26. Populasi dari penelitian ini adalah wajib pajak sebagai pelaku usaha yang memiliki toko online dalam berbagai platform marketplace. Sampel ditentukan berdasarkan metode nonprobability sampling, dengan jenis Convenience Sampling dengan jumlah sampel sebanyak 125 responden pelaku usaha di e-commerce. Data yang digunakan dalam penelitian ini berupa data primer berupa kuesioner yang disebarkan menggunakan tautan (link) yang disebarkan melalui pesan pribadi dalam toko online responden dan sosial media responden. Hasil penelitian menunjukkan bahwa Peraturan Pajak dan Kesadaran Wajib Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak sedangkan Sosialisasi Pajak dan Tarif Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak. Dapat disimpulkan bahwa sosialisasi pajak yang dilakukan oleh Direktorat Jendral Pajak belum terlaksana secara efektif dan efisien. Sedangkan kurangnya perhatian dan kepatuhan wajib pajak dikarenakan tarif pajak yang berlaku tinggi. Jika masyarakat maupun wajib pajak yang sudah memahami peraturan pajak, sadar akan kewajibannya untuk membayar pajak, diberlakukannya sosialisasi dengan rutin oleh petugas pajak, serta rendahnya tarif pajak yang diberlakukan, maka dapat meningkatkan kepatuhan wajib pajak untuk menjalankan kewajibannya. This study aims to examine the effect of tax regulations, tax socialization, tax rates, and taxpayer awareness on taxpayer compliance with e-commerce transactions in shopee at east jakarta mask distributors. This study uses a quantitative research type, which is measured using multiple linear regression-based methods with SPSS 26. The population of this study is taxpayers as business actors who have online stores in various marketplace platforms. The sample was determined based on the non-probability sampling method, with the type of Convenience Sampling with a total sample of 125 respondents from business actors in e-commerce. The data used in this study are primary data in the form of questionnaires distributed using links that are distributed via personal messages in respondents' online stores and respondents' social media. The results of the study indicate that Tax Regulations and Taxpayer Awareness have a significant effect on Taxpayer Compliance while Tax Socialization and Tax Rates have no effect on Taxpayer Compliance. It can be concluded that the tax socialization carried out by the Directorate General of Taxes has not been implemented effectively and efficiently. Meanwhile, the lack of attention and compliance of taxpayers is due to the high applicable tax rates. If the public and taxpayers who already understand tax regulations, are aware of their obligations to pay taxes, routinely enforced socialization by tax officials, and the low tax rates applied, it can increase taxpayer compliance to carry out their obligations.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Peraturan Pajak, Sosialisasi Pajak, Tarif Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak dengan Transaksi E-Commerce. | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Shintia Betra Yana | ||||||||
| Date Deposited: | 25 Nov 2021 06:37 | ||||||||
| Last Modified: | 25 Nov 2021 06:37 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5976 |
Actions (login required)
 |
View Item |
