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All Journal Return : Study of Management, Economic and Bussines
Mei Welensya Br Simatupang
Faculty of Economic and Business, University of 17 August 1945
Economics, Econometrics & Finance

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The Effect Of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-Commerce Businesses with Taxpayer Awareness as a Moderating Variable Mei Welensya Br Simatupang; Kiko Armenita Julito; Robiur Rahmat Putra
Return : Study of Management, Economic and Bussines Vol. 2 No. 8 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i8.130

Abstract

This study aims to examine the effect of tax sanctions (SP), tax knowledge, tax services and taxpayer awareness on taxpayer compliance in e-commerce businesses. The sampling technique used in this study was purposive sampling. The sample in this study was 321 from the E-commerce business community in the Jakarta area. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires via Google form using a Likert scale. The data processing method in this study uses Smart PLS software which is used to test hypotheses. The results of this study indicate that tax sanctions have proven to have a positive and significant effect on e-commerce business taxpayer compliance commerce. The results of this study recommend that creating E-commerce Business Taxpayer Compliance in individuals is to have good Tax Knowledge on Taxpayers (WP).
Co-Authors Kiko Armenita Julito Robiur Rahmat Putra