Alfredo Rachman, Ngadiman
Fakultas Ekonomi Universitas Tarumanegara Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

ANALISIS EFEKTIFITAS KEBIJAKAN PAJAK, LINGKUNGAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEGIATAN TRANSAKSI E-COMMERCE Alfredo Rachman, Ngadiman
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.338 KB) | DOI: 10.24912/jpa.v2i4.9383

Abstract

The purpose of this study is to find out the effectiveness of Indonesian tax policy on E-Commerce transactions and their impact on the environment of taxpayers and taxpayer awareness of E-Commerce transactions for the 2019 period. Samples using the purposive sampling method included in the non- probability sampling where 107 samples have been collected. The data processing technique uses the help of the Statistical Package for the Social Sciences 25 program (SPSS 25.0) and Microsoft Excel 2019. The results of this study partially show that tax policy has a significant influence on E-Commerce transaction activities, while the taxpayer environment and compulsory awareness tax does not have a significant effect on E-Commerce transaction activities. But simultaneously, this study shows that tax policy, the taxpayer environment and taxpayer awareness have a significant influence on E-Commerce transaction activities.