Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Perpajakan dan Tingkat Kepercayaan terhadap Kepatuhan Pelaku Bisnis E-Commerce dalam Memenuhi Kewajiban Perpajakan

Rahma, Rasyiqah Aulia (2023) Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Perpajakan dan Tingkat Kepercayaan terhadap Kepatuhan Pelaku Bisnis E-Commerce dalam Memenuhi Kewajiban Perpajakan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to examine the effect of implementing tax administration system modernization, tax socialization, and the level of trust in the compliance of e-commerce business poeple in fulfilling tax obligations. This type of research is quantitative research using primary data in the form of filling out questionnaires directly by e-commerce business people and measured using the Likert scale. The number of samples used in this study was 100 samples of e-commerce business people, with a sampling technique, namely the snowball sampling technique. This research uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 application program. The results of this study indicate that the implementation of the modernization of the tax administration system has a positive effect on the compliance of e-commerce business people in fulfilling tax obligations and tax socialization has a positive effect on the compliance of e-commerce business people in fulfilling tax obligations and the level of trust has a negative effect on e-business compliance. commerce in fulfilling tax obligations.

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