The Effect of Tax Socialization and Taxpayer Awareness on Taxpayer Compliance of E-commerce Business Actors at KPP Pratama Pasar Rebo

Irawati Irawati

Abstract


This study aims to determine: (1) The Effect of Tax Socialization on Taxpayer Compliance with E-commerce Business Actors (2) The Effect of Taxpayer Awareness on Taxpayer Compliance with E-commerce Business Actors (3) The Effect of Tax Socialization and Taxpayer Awareness on Taxpayer Compliance Taxes E-commerce business actors at KPP Pratama Pasar Rebo. This research is explanatory research with the unit of analysis studied is the taxpayer of e-commerce business in the Ciracas area, Pasar Rebo, East Jakarta. This research is included in survey research with a sample of 90 taxpayer respondents who meet the specified criteria. The questionnaire was tested for validity and reliability before collecting research data. The test equipment used in this study is to use the classical assumption test which includes the normality test, heteroscedasticity test, and multicollinearity test. Data analysis method using multiple linear regression analysis. The results obtained from this study indicate that (1) Tax Socialization has a positive and significant effect on taxpayer compliance (P = 0.000) (2) Taxpayer awareness has a significant effect on compliance with e-commerce business actors (P = 0.026) (3) Socialization Taxes and Taxpayer Awareness together have an effect on E-commerce Business Actor's Taxpayer Compliance (P=0.000).


Keywords


Tax Socialization, Taxpayer Awareness, Taxpayer Compliance, E-Commerce

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References


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