Record Details

PENGARUH PEMAHAMAN PERATURAN PAJAK, TARIF PAJAK, LINGKUNGAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH PEMAHAMAN PERATURAN PAJAK, TARIF PAJAK, LINGKUNGAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE
 
Creator Ningsih, Atik Sulistyo
Maslichah, Maslichah
Mawardi, M. Cholid
 
Description ABSTRACT This study aims to determine the effect of understanding tax regulations, tax rates, environment and taxpayer awareness of taxpayer compliance with E-Commerce users. This study design used qualitative research. The selection of samples using simple random sampling method, as many as 100 taxpayer respondents. The results of this study prove that understanding tax regulations, tax rates, environment and awareness of taxpayers simultaneously has a significant positive effect on taxpayer compliance with e-commerce users. Moreover, understanding tax regulations, tax rates, the environment partially does not affect the taxpayer compliance of e-commerce users, while the awareness of taxpayers partially has a significant positive effect on the taxpayer's e-commerce user compliance.Keywords : Understanding of Tax Regulations, Tax Rates, Taxpayer Environment, Taxpayer Awareness.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-05-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/2836
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/2836/2601
 
Rights Copyright (c) 2019 Jurnal Ilmiah Riset Akuntansi