Pengaruh Kualitas Pelayanan Pajak, Tarif Pajak, Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce

Dewi, Afrida Sitah (2025) Pengaruh Kualitas Pelayanan Pajak, Tarif Pajak, Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this research is to determine the effect of tax service quality, tax rates, and taxpayer environment on the compliance of taxpayers using e-commerce in the food sector in the city of Bekasi. The method used in this research is quantitative. The study is conducted in the city of Bekasi. The data used is primary data. The population in this study consists of business actors in the food sector registered in e-commerce located in Bekasi. The sampling technique in this research is purposive sampling, which is sampling based on specific criteria from the needed population. The data collection technique is by distributing questionnaires directly. The collected data is then processed using SPSS 30 computer program. Based on the results of the statistical tests, the variable of Tax Service Quality has a significant positive effect on Taxpayer Compliance, the variable of Tax Rates has a significant positive effect on Taxpayer Compliance, and the variable of Taxpayer Environment has a significant positive effect on Taxpayer Compliance.

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