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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hama, Aloisius
STIE YAPAN Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Enrichment : Journal of Management

 1 
ANALYSIS OF TAX PAYMENT COMPLIANCE ON E-COMMERCE TRANSACTION IN SURABAYA Aloisius Hama
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to determine the effect of taxpayer awareness, knowledge of tax regulations and tax counseling on e-commerce transaction tax payment compliance.The population in this study are e-commerce actors in the fashion sector who operate on Instagram social media accounts and are domiciled in Surabaya. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variable on the dependent variable. Based on the results of the analyis and discussion, the following conclusions can be drawn: Taxpayer awareness partially has a negative and insignificant effect on compliance with paying taxes by e-commerce actors. Knowledge of tax regulations partially has a significant positive effect on compliance with paying taxes by e-commerce actors. Tax counseling partially has a positive and insignificant effect on compliance with paying taxes for e-commerce actors.
Co-Authors Anggita Ninin Triyanti Triyanti Beata Jenasari Della Alfa'Atun Fransiska Eva Suryati Fransiskus Tajal Getrudis Naldis Ikung, Lasarus Jefrianus Jehadu Karolina Setia Kiky Ramadhana Yanti Maria Felisitas Fitri Maria Helena N Mikael Filianus Nandyadini, Natasya Petronius Jekang Rainal Gustaf Sarbunan Risaldif Kleventura Rizky Novia Darma Selviana Nggole Wea Soter Epistomio Ot Suna Tarsius Agas Yasintus Solendro Yohana Murwati