Yuli Afifi, Arinda (2024) PENGARUH TRANSAKSI E-COMMERCE DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus Pada Pelaku E-Commerce Di Kota Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine the influence of e-commerce transactions and taxpayer compliance on tax revenues, focusing on e-commerce business actors in the city of Cilegon. This research is quantitative in nature and the data collection method in this research is by using a questionnaire. The total sample of respondents in this research was 100 respondents. The data used is primary data. Determining respondents in this research was carried out using a purposive sampling method. The analytical method in this research uses multiple linear regression analysis. The results of this research show that e-commerce transactions have a positive effect on taxpayer compliance, and mandatory compliance has a positive effect on tax revenue.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh transaksi e-commerce dan kepatuhan wajib pajak terhadap penerimaan pajak yang berfokus pada pelaku usaha e-commerce di kota Cilegon. Penelitian ini bersifat kuantitatif dan metode pengumpulan data dalam penelitian ini adalah dengan menggunakan kuesioner. Jumlah sampel responden dalam penelitian ini berjumlah 100 responden. Data yang digunakan ialah data primer. Penentuan responden dalam penelitian ini dilakukan dengan metode purposive sampling. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa transaksi e-commerce berpengaruh positif terhadap penerimaan pajak , dan kepatuhan wajib berpengaruh positif terhadap penerimaan pajak. | ||||||
| Uncontrolled Keywords: | E-Commerce Transactions, Taxpayer Compliance, Tax Revenue, Business Actors. Transaksi E-Commerce, Kepatuhan Wajib Pajak, Penerimaan Pajak,Pelaku Usaha. | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Arinda Yuli Afifi | ||||||
| Date Deposited: | 30 Dec 2024 15:44 | ||||||
| Last Modified: | 30 Dec 2024 15:44 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44600 |
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