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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Putu Ana Kusuma Dewi
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce Ni Putu Ana Kusuma Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p16

Abstract

The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-commerce in South Denpasar. Keywords: Tax Knowledge; Understanding of Tax Regulations; Taxpayer Awareness; Taxpayer Compliance
Co-Authors Putu Ery Setiawan