<![CDATA[Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan pajak, tarif pajak, lingkungan dan kesadaran wajib pajak terhadap kepatuhan wajb pajak pengguna E-Commerce studi kasus pada pengusaha bisnis online shop di Sidoarjo, Jawa Timur. Teknik pengambilan data dilakukan dengan cara Non Probability Sampling dengan sampling jenuh. Pengumpulan data dilakukan online dengan cara menyebarkan kuisioner menggunakan link Google Form pada 65 responden. Metode statistik menggunakan uji Validitas dan Reabilitas, uji Asumsi Klasik, Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik F dan uji statistik t.Kata Kunci: Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan Wajib Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, E-Commerce AbstractThis study aims to determine the effect of understanding tax regulations, tax rates, the environment and taxpayer awareness on taxpayer compliance with E-Commerce users, a case study on online shop business entrepreneurs in Sidoarjo, East Java. The data collection technique was carried out by means of Non Probability Sampling with saturated sampling. Data collection was done online by distributing questionnaires using a Google Form link to 65 respondents. Statistical methods using Validity and Reliability test, Classical Assumption test, Multiple Linear Regression Analysis, with hypothesis testing F statistic test and t statistic test.  Keywords: Understanding Tax Regulations, Tax Rates, Taxpayer Environment, Taxpayer Awareness On Taxpayer Compliance, E-Commerce, Government Regulation No. 23 of 2018 ]]>
Copyrights © 2022
