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Irwan Moridu
Universitas Muhammadiyah Luwuk
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The Influence of Tax Understanding, Tax Rates and Tax Sanctions on Taxpayer Compliance in E-Commerce Actors in Luwuk City, Southeast Sulawesi Muhammad Ilham Zulkarnain Sukiman Kau; Sahalina Ode Hasani; Irwan Moridu
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i1.129

Abstract

This study aims to analyze the effect of tax understanding, tax rates, and tax sanctions on taxpayer compliance on e-commerce actors in Luwuk City. The results show that all independent variables, namely tax understanding, tax rates, and tax sanctions, have a positive and significant effect on taxpayer compliance. Tax rates have the most dominant influence with a coefficient of 0.434, followed by tax sanctions of 0.317, and tax understanding of 0.176. This research model has an R-Square value of 0.551, which indicates that 55.1% of the variance in taxpayer compliance can be explained by these three variables. These findings indicate that reasonable tax rates, adequate tax education, and consistent application of sanctions can increase taxpayer compliance in the e-commerce sector.
Co-Authors Abdurohim Abdurohim ADE RISNA SARI Adrian Polim Agnes Soukotta Agung Anggoro Seto Agus Rofi’i Ahmad Tomu Ahmad, Srifatmawati Alfiana Alfiana Alfiana Amalia Amalia Amalia Anantadjaya, Samuel PD Andi Hidayatul Fadlilah Andrew Shandy Utama Anjarwati, Sri Ardhana Januar Mahardhani Ari Purwanti Arisanjaya Doloan Arisanjaya Doloan Asfahani Asfahani Asmita Wulansari Dg. Liwang Asri Ady Bakri Azizi, Muhammad Bakri, Asri Ady Barick Ahmad Setiawan Cakranegara, Pandu Adi Cakranegara, Pandu Adi Christine Riani Elisabeth Citra Arta, Deddy Novie Cut Dina Handayani Daniel Nemba Dambe Debiyanti Kune Dede Ridho Firdaus Dede Rustaman Denisa Denisa Deny Susanto Dian Ariani Djohan, Deva Donny Dharmawan Dwi Budi Srisulistiowati Erna Erna Ernawaty Usman Erwina Kartika Devi Eva Andriani Eva Yuniarti Utami Farid Ardyansyah Fida Oktafiani Fitri Devi Lestari Izaak Fitriani Fitriani Fitriani Ghazali Rahman, Moch Ridho Halima H Tambuak Haruni Ode Hasibuan, Renika Hendy Tannady Hengky Leon Hidayat, Ahmad Rifqi I Nyoman Tri Sutaguna I Wayan Karang Utama Ilham Arief Imam Jayanto Indra Kurniawan Inova Fitri Siregar, Inova Fitri Intan Hesti Indriana Irdiana, Sukma Iwan Adinugroho Iwan Adinugroho Iwan Henri Kusnadi Jamaluddin Majid Jemi Pabisangan Tahirs JURTAN LATUBA Karona Cahya Susena, Karona Cahya Khas Sukma Mulya Klemens Mere Kraugusteeliana Kraugusteeliana Latuni, Fandy Lenny M. Posumah Mahdi Mahdi Mardiana Ruslan Mekar Meilisa Amalia Melinda Melinda Miftahorrozi Miftahorrozi Muhammad Ilham Zulkarnain Sukiman Kau Muhammad Imam Asnawi Muhammad Sujai Muhammad Umar Maya Putra Muhsin N Bailusy Natalia Reyne Lumentah Ngurah Pandji Ni Made Putri Widianingsih Ninik Churniawati Nur Aisyah Qadri Saiful Nur Widyawati nur, Indrayani Nurcahya Hartati Posumah Nurcahya Hartaty Posumah Nurcahya Hartaty Posumah Nurcahya Hartaty Posumah Nurmawati Mambuhu Nurul Afifah PA. Andiena Nindya Putri Pini Susanti Poppy Hidayat Posumah, Nurcahya Hartaty Rahmad Fajar Sidik Ramdhan Kurniawan Revi Sesario Rihfenti Ernayani Rini Hadiyati RINI HADIYATI Rohsita Amalyah Rasyid Rosfianti M. Yadasang Rosfianti M. Yadasang Rosma Ndiak Rukiyanto Rukiyanto, Rukiyanto Sahalina Ode Hasani Samuel PD Anantadjaya Shevti Arbekti Arman Siddiqa, Heidi Siti Fatimah Sitti Damayanti Adista Sjahruddin, Herman Sudarmanto, Eko Sufyati HS Sugianto Sugianto Suhendar Suhendar Sumartono Sumartono Suratman Suriani, Seri Susatyo Adhi Pramono, Susatyo Adhi Suwanti Tasrim, Tasrim Teguh Arifianto Teguh Setiawan Wibowo Tienni Mariana Simanjorang Tio Devilishanti Vivid Violin Wahyudin Rahman Wenny Desty Febrian Febrian Weraman, Pius Widyatmoko Widyatmoko Wijayanti, Indah Oktari Wildoms Sahusilawane Wily Mohammad winda lestari Windy Johan Wiryawan, Dedik Yasir Maulana Yenny Anggreini Sarumaha Yusni Yusni Yusni Yusni Zainal Abidin