PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E- COMMERCE (Studi kasus pada Pelaku Usaha UMKM yang Menggunakan Layanan Berbasis E-commerce di Kabupaten Jepara)

Hidayat, Kira Ninda Sarasati
Dewayanto, Totok

Diponegoro Journal of Accounting
Volume 13, Nomor 2, Tahun 2024

This study aims to determine the effect of tax socialization, taxpayer awareness, understanding of taxation, and tax rates on the compliance of e- commerce taxpayers.This study used primary data that distributed all questionnaires online through a google form obtained by a sample of 31 respondents using the voluntary sampling method. The population in this study is MSME taxpayers, business actors who use e-commerce services. The data obtained were analyzed using multiple regression analysis using the SPSS 23 analysis program.The results of this study show that tax socialization has a positive and significant effect on taxpayer compliance. Meanwhile, taxpayer awareness, understanding of taxation, and tax rates have a positive and insignificant effect on taxpayer compliance.