Pengaruh Self Assesment System, Pemeriksaan Pajak, dan Penagihan Pajak Terhadap Penerapan Pajak Pertambahan Nilai Pada UMKM E-Commerce

Maharani, Dwina (2024) Pengaruh Self Assesment System, Pemeriksaan Pajak, dan Penagihan Pajak Terhadap Penerapan Pajak Pertambahan Nilai Pada UMKM E-Commerce. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This research aims to determine the influence of the Self Assessment System, Tax Audit, and Tax Collection on the Implementation of Value Added Tax in E-Commerce MSMEs. This research uses quantitative research methods. The population in this research are all taxpayers who have online businesses through e-commerce. The sampling technique uses a purposive sampling method. The type of data used in this research is primary data. This research was conducted using a questionnaire conducted via Google Form. Based on the data that has been collected and tested, the results of this research can be concluded that the Self Assessment System variable has a positive and significant influence on VAT in E-Commerce MSMEs. The Tax Inspection variable has no and significant influence on VAT in E-Commerce MSMEs. And the Tax Collection variable has a negative and significant effect on VAT in E-Commerce MSMEs. Researchers realize that in the research conducted there are still many shortcomings and weaknesses, so it is hoped that improvements will be made in future research.

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