RESTITUSI : Jurnal Riset Perpajakan
Vol. 1 No. 01 (2022): Januari-Juni

PERILAKU PENGUSAHA E-COMMERCE TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN (PPH 25)

Yahya Nusa (Sekolah Tinggi Ilmu Ekonomi Jembatan Bulan)



Article Info

Publish Date
19 Jul 2022

Abstract

The purpose of this study is to determine and analyze the effect of the behavior of S-commerce entrepreneurs on income tax payment compliance and how much influence the behavior of S-commerce entrepreneurs on income tax payment compliance. Type of research in this study uses a quantitative survey research type. The sample in the study was 20 people as respondents. The results showed that the results of the statistical calculation of the t-test. In the behavior of E-commerce entrepreneurs, the value of t = 11,187 with p (Sig.) = 0.000. This shows that the p value <0.05 so that H0 is rejected, it can be concluded that there is a significant effect of the behavior of s-commerce entrepreneurs (X) on the variable of income tax payment compliance (Y) and the large influence of the behavior of s-commerce entrepreneurs on compliance. income tax payment of 87.4%.

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Journal Info

Abbrev

RESTITUSI

Publisher

Subject

Economics, Econometrics & Finance

Description

RESTITUSI Jurnal Riset Perpajakan merupakan karya penelitian untuk menerbitkan artikel yang melaporkan hasil Ilmu Perpajakan. RESTITUSI Jurnal Riset Perpajakan mengundang manuskrip tentang berbagai topik Ilmu Perpajakan, namun tidak terbatas pada fungsional Ilmu Perpajakan; Akuntansi Perpajakan; Tax ...