Pengaruh E-Commerce, Pemahaman Teknologi Informasi Perpajakan an Pengetahuan Perpajakan Terhadap Penerimaan Pajak Wajib Pajak Pelaku E-Commerce Pada Masa Pandemi Covid-19 Tahun 2020

Ilman Adi Satrio, Tri Ciptaningsih

Abstract


This research aims to find out whether the influence of e-commerce, understanding of tax information technology and tax knowledge affect the tax revenue of taxpayers of e-commerce actors during the COVID-19 pandemic in 2020. The sample in this study was obtained using purposive sampling methods in e-commerce businesses that have had online businesses for more than a year and have NPWP or NIK. Based on the selection conducted, 98 respondents have been taken who used to be a sample of research. The data analysis technique used is multiple regression analysis. The results of hypothesis testing in this study showed that the variable influence of e-commerce positively and significantly on the tax revenue of taxpayers of e-commerce actors, then tax information technology variables did not have a significant effect on the tax revenue of tax payer  e-commerce actors. As for the variable knowledge of taxation has a positive and significant effect on the tax revenue of taxpayers of e-commerce actors.

Keywords


The influence of e-commerce, tax information technology, tax knowledge, tax receipts for taxpayers of e-commerce actors

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References


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