THE INFLUENCE OF TAXPAYER COMPLIANCE IN E-COMMERCE AND PERCEPTION THE USE OF TAX

Abstract

The purpose of this research is to prove that religiosity and commitment to social responsibility gives an impact toward tax compliance. The religiosity was measured with four dimension which are cognitive,cultic, creedal, and devotional. Commitment to social responsibility was measured with four question Tax compliance was measured with three dimensons which are calculate, reposting and pay. This research methodology that used is quantitative analysis with primary data. The research was conducted in E-commerce which have registered in Directorate of General Tax (DGT) as taxpayer. The data questionnaire was divided into four sections. The data was analyzed using Multiple Regression Linear to test the influences and hypothesis