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All Journal Moneter : Jurnal Akuntansi dan Keuangan
Putri Dwi Indriyani
Universitas Negeri Semarang (UNNES)
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor yang Mempengaruhi Kepatuhan WPOP Pelaku E-Commerce di Kota Semarang pada Platform Online Marketplace Blibli.com Putri Dwi Indriyani; Prabowo Yudo Jayanto
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.7703

Abstract

Abstract - The development of online trading is based on the ease for businesses to promote their goods and does not require more costs because there is no need for a physical store. The activity of buying and selling goods and / or services through internet media is known as electronic commerce (hereinafter referred to as e-commerce).This study aims to analyze and obtain empirical evidence about the influence of the variable tax socialization, understanding of taxation, awareness of taxpayers, and tax sanctions on the compliance of e-commerce actors in the city of Semarang on the BliBli.com online marketplace platform. The population of this research is e-commerce individual taxpayers in the city of Semarang on the Blibli.com online marketplace platform. The sampling technique uses non-probability sampling with voluntary sampling method. Samples obtained were 65 respondents. The data analysis technique used is Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tools. This study shows that tax socialization has a negative and not significant effect on the compliance of e-commerce actors in fulfilling tax obligations. Understanding taxation and awareness of taxpayers has a positive and significant effect and tax sanctions have a positive but not significant effect on the compliance of e-commerce actors in meeting tax obligations.Keywords: E-Commerce Taxpayer Compliance
Co-Authors Prabowo Yudo Jayanto