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Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce
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Institusion
Universitas Katolik Musi Charitas
Author
Angelia, Elizabeth Sylvia
Subject
HF5601 Accounting 
Datestamp
2021-08-21 07:20:10 
Abstract :
This study aims to determine the effect of tax socialization, tax sanctions and service quality on taxpayer compliance with e-commerce users. The data used is primary data. The population in this study are individual taxpayers of e-commerce users. The sample selection used the Lemeshow formula with a total sample of 100 respondents. The sampling technique used is purposive sampling method. Hypothesis testing is done by multiple linear regression analysis. The results of this study indicate that taxation socialization and service quality have a significant effect on taxpayer compliance with e-commerce users and tax sanctions have no significant effect on taxpayer compliance with e-commerce users. Keywords: Tax Socialization, Tax Sanctions, Service Quality, E-commerce User Taxpayer Compliance. 
Institution Info

Universitas Katolik Musi Charitas