Authors :
Yovanta Adi Putra; Waluyo
Volume/Issue :
Volume 5 - 2020, Issue 10 - October
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3l8AgQe
Abstract :
This thesis discusses the Influence of Tax
Knowledge, Taxpayer Awareness, and Tax Rates on the
Compliance of Individual Taxpayers with Tax Sanctions
as a Moderation Variable in E-Commerce Business
Actors. (Case Study at Owner Online Shop in Indonesia).
This study uses quantitative descriptive methods with ECommerce business actors as respondents. The results of
this study are that tax knowledge has a significant effect
on compliance with individual taxpayers. Awareness of
taxpayers has a negative effect on compliance of
individual taxpayers. E-commerce tax rates have a
significant effect on individual taxpayer compliance. Tax
sanctions are able to moderate the effect of e-commerce
tax knowledge on individual taxpayer compliance of ecommerce players. Tax sanctions are not able to
moderate the effect of e-commerce taxpayer awareness
on individual taxpayer compliance with e-commerce
players. Tax sanctions are able to moderate the effect of
e-commerce tax rates on individual taxpayer compliance
of e-commerce players.
Keywords :
E-commerce Tax Knowledge, Taxpayer Awareness, E-Commerce Tax Rates, Tax Sanctions, Ecommerce Taxpayer Compliance
This thesis discusses the Influence of Tax
Knowledge, Taxpayer Awareness, and Tax Rates on the
Compliance of Individual Taxpayers with Tax Sanctions
as a Moderation Variable in E-Commerce Business
Actors. (Case Study at Owner Online Shop in Indonesia).
This study uses quantitative descriptive methods with ECommerce business actors as respondents. The results of
this study are that tax knowledge has a significant effect
on compliance with individual taxpayers. Awareness of
taxpayers has a negative effect on compliance of
individual taxpayers. E-commerce tax rates have a
significant effect on individual taxpayer compliance. Tax
sanctions are able to moderate the effect of e-commerce
tax knowledge on individual taxpayer compliance of ecommerce players. Tax sanctions are not able to
moderate the effect of e-commerce taxpayer awareness
on individual taxpayer compliance with e-commerce
players. Tax sanctions are able to moderate the effect of
e-commerce tax rates on individual taxpayer compliance
of e-commerce players.
Keywords :
E-commerce Tax Knowledge, Taxpayer Awareness, E-Commerce Tax Rates, Tax Sanctions, Ecommerce Taxpayer Compliance
