KESIAPAN UNDANG - UNDANG DAN PENGAWASAN FISKUS TERHADAP INTENSIFIKASI PENERIMAAN PAJAK PENGHASILAN DARI E – COMMERCE

Abstract

The purpose of this study is to determine the effect of the readiness of the Law and the supervision of Tax Staff on the intensification of income tax from e - Commerce in the district of Bekasi. The variables used in this study are the dependent variable of income tax intensification from e - Commerce, while the dependent variable is the readiness of the Law and the supervision of the tax authorities. The data used in this study is the primary data obtained from the distribution of questionnaires to be given to the respondents ie tax payers who do online business as much as 105 respondents with the method of non probability sampling. Data analysis method used is multiple linear regression analysis. The results of this study indicate that the readiness of the Act has a positive and significant effect on the intensification of income tax from e - Commerce (t count 2,207 > t table 1,983) And fiscal oversight has a positive and significant effect on the intensification of income tax from e - Commerce (t count 8,260 > t table 1,983) while simultaneously the readiness of Law and fiscal oversight together equally positive and significant to the intensification of income tax from e - Commerce. (F count 77,315 > F table 3,08)