PENGARUH PENGETAHUAN PAJAK, KESADARAN PAJAK DAN MODERNISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGHASILAN PADA PELAKU E-COMMERCE KHUSUSNYA PEDAGANG ONLINE

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.