Pengaruh Pengetahuan Pajak dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pelaku UMKM E-Commerce dengan Kesadaran Pajak Sebagai Variabel Intervening

Febriyani, Arsinta (2024) Pengaruh Pengetahuan Pajak dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pelaku UMKM E-Commerce dengan Kesadaran Pajak Sebagai Variabel Intervening. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This research aims to determine the effect of tax knowledge and tax socialization on individual taxpayer compliance in e-commerce MSMEs with tax awareness as an intervening variable. In this research the independent variables used are tax knowledge and tax socialization. Meanwhile, the dependent variable used is taxpayer compliance. In this research, the intervening variable used is tax awareness. This quantitative causality research uses primary data with a data collection technique in the form of a questionnaire distributed online via google form to e-commerce MSMEs in West Bekasi in the form of a Likert scale. The total sample was 96 respondents obtained from the Cochran formula calculation using the Accidental Sampling technique. This research was tested through regression analysis of mediating variables using SPSS 25. Based on the test results, it is known that tax knowledge and tax awareness have a positive and significant effect on taxpayer compliance. Then this research found that tax socialization had a negative and insignificant effect on taxpayer compliance. Apart from that, this research also found that tax knowledge and tax socialization have a positive and significant effect on tax awareness. Tax awareness can mediate the influence of tax knowledge and tax socialization on taxpayer compliance.

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