Abstract:
This study aims to determine the effect of tax knowledge, tax awareness and tax
modernization on income taxpayer compliance, especially e-commerce
entrepreneurs, online merchants. The dependent variable used is income tax
compliance, while the independent variable is tax awareness and tax modernization
of e-Commerce merchants. This research uses a quantitative method, which uses
primary data derived from questionnaires. Respondents in this study were 141
Personal Taxpayers (WPOP). The sample collection method used in this study is
purposive sampling, where data is obtained by distributing questionnaires online.
And the data analysis method used is the Reliability Test, Validity Test, Path
Coefficient Test and Procedure Bootstrapping. The results of this study concluded
that knowledge tax take effect to obedience required tax positively and significantly
proven by P-Values 0,000 < 0.05 that means could received with 3,787 > 1.96,
that awareness tax take effect to obedience taxpayers are positively and
significantly P-Values 0.006 < 0.05 that means could received with 2,770 > 1.96
, then Ho rejected and Ha received.
