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All Journal Prosiding Semnastek E-Dimas: Jurnal Pengabdian kepada Masyarakat Journal of Applied Geospatial Information Jurnal Manajemen Aset Infrastruktur dan Fasilitas Astonjadro Krea-TIF: Jurnal Teknik Informatika Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Komposit : Jurnal Ilmu-Ilmu Teknik Sipil International Journal of Civil Engineering and Infrastructure (IJCEI) Jurnal Akuntansi Dan Manajemen Jurnal Penelitian dan Pengabdian Masyarakat
Muhamad Lutfi
Universitas Ibn Khaldun Bogor
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Transportation

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PENGARUH PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE Muhamad Lutfi; Intan Rahma Sari
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.173

Abstract

This study aims to empirically examine the effect of tax understanding, tax socialization, and tax sanctions on taxpayer compliance among e-commerce users, particularly online business actors on the Tokopedia platform in Tangerang. This research employs a quantitative method with an associative approach. Primary data were collected through questionnaires using a Likert scale distributed to 100 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression along with classical assumption tests. The results indicate that partially, tax understanding and tax sanctions do not have a significant effect on taxpayer compliance, although both show a positive relationship. In contrast, tax socialization has a positive and significant effect and is the most dominant factor in improving compliance. Simultaneously, all variables influence taxpayer compliance. These findings highlight the importance of effective tax socialization strategies in increasing awareness and compliance in the e-commerce sector.
Co-Authors Abdul Rahman Adriansyah, Asrul Afrilia, Sintiya Agung Prabowo Ahmad Muhajir, Ahmad Ahmad Suhaedi Al Bahry, Syah Razad Lutfhy Alam, Muslim Pati Ali Gunawan, Iyan Alimuddin Alimuddin, Alimuddin Amini, Nur Aisah Annisa Dwi Febrianti Apriliyandi, Ande Ariani, Rini Arief Goeritno Ariyanti, Reska Arjakoni, Abdul Fatah Arthono, Andri Aryanti, Reska Awaludin, Muhamad Miftah Azhari, Denny Berangket, Rustama Bintang, Ilham Bintang, Ilham Budiawan, Teddy Chayati, Nurul Darmayuda, Trisna Dian Wulandari Eki Mulya Permana Eko Hadi Purwanto Eny Dwimawati Fachruddin Fachruddin Fadhila Muhammad Libasut Taqwa Farhan, Alif Feril Hariati Hafizhuddin, Muhammad Handayani, Juny Handrianto, Yayan Insan, Muhamad Khaerul Insan, Muhammad Khaerul Intan Rahma Sari Jodi Sumarno, Ajie Juniansyah, Putra Firman Khaerul Insan, Muhammad Luluk Dianarini Mahdi Mahdi, Mahdi Maulana, Ayub Mohamad Ridwan Muhamad Rizki Muhammad Nanang Prayudyanto Mujihutami, Surina Astri Muktadir, Redho Muliyana, Indra Mulyadi, Ersa Bestari Natasasmita, Ginanjar Pratama, Septian Anggi Puspa Eosina Rafitri Suryawani Ramadan, Fahreza Rahmatsyah Ramadhani, Ghinaya Hasnaa Ramadhini, Aulia Ritzkal, Ritzkal Roy Waluyo Rudi Irawan Rulhendri Rulhendri Rulhendri, Rulhendri Rusandi, Erwin Salam, Edi Nur Salam, Ro'yu Awwalul Mu'minul Quddus Salman, Nurcholis Shulyana, Halyatunisa Dewi Sidik, Sendi Abduloh Sobur Sobari Suali, Muhamad Subtoni Subtoni Subtoni, Subtoni Sudrajat, Endang Sunandar, Nandar Syaiful . Syaiful Syaiful Syaifullah, Bagus Nurzein Syaja'ah, Siti Kholifah Tazul Arifin Tedy Murtejo Tirta Adhyaksa Wicaksono, Muhamad Hasan Winara, Agriatama Hegar Witarsa, Aceng Yosaeni, Akhmad Harish