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All Journal Jurnal Ilmiah Edunomika (JIE)
Chotidjah, Erna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Nur Rohmah, Safitri; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

Abstract

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.
PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA Ramadhan, Gilang Restu; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10452

Abstract

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.
Co-Authors Antin Okfitasari, Antin Nur Rohmah, Safitri Ramadhan, Gilang Restu