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All Journal JAE (Jurnal Akuntansi dan Ekonomi)
Puji Rahayu
Puji Rahayu
Economics, Econometrics & Finance

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Pengaruh E-Commerce, Tarif Pajak Terhadap Penggelapan Pajak: E-COMMERCE DAN TARIF PAJAK Dewi Kusuma Wardani; Puji Rahayu
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.492 KB) | DOI: 10.29407/jae.v5i1.13915

Abstract

This study aims to examine the effect of E-commerce and Tax Rates on Tax Evasion. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 102 data samples. Regression test results show that tax rates affect tax evasion, while E-commerce do not affect tax evasion. Keywords: E-commerce and Tax Rates
Co-Authors Dewi Kusuma Wardani