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Pengaruh Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan dan Tax Calculation Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan sebagai Variabel Moderasi (Pelaku UMKM Marketing Online di Wilayah Kabupaten Sidoarjo)

A'idah, Hana Nur (2021) Pengaruh Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan dan Tax Calculation Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan sebagai Variabel Moderasi (Pelaku UMKM Marketing Online di Wilayah Kabupaten Sidoarjo). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The use of technology nowadays has experienced rapid development, especially the internet which has created various business opportunities. The era of digitalization has resulted in particularly in the field of commerce having switched the way of trading, from conventional to online via the internet network. Currently business transactions are online a topic of conversation because they are often used by business people in carrying out their business activities, one of which is as an promotion/online marketing to increase sales volume both online and conventional. The existence of this digital revolution encourages the growth of MSMEs (Micro, Small and Medium Enterprises) to follow its development by marketing and selling their products online. This raises the emergence of a large tax potential, which causes the government to expect tax revenue from MSMEs to online marketing also increase, so that tax compliance will be maximized. This study aims to analyze and find empirical evidence of the influence of taxpayers' knowledge about tax regulations and tax calculations in their tax compliance on MSMEs online marketing in Sidoarjo region moderated by tax socialization. The sampling method uses convenience sampling by distributing questionnaires via the google form link and hardfile. The data analysis used is multiple linear regression and moderation regression analysis with the residual test approach. The results of this study indicate that the taxpayer's knowledge of tax regulations and tax calculations has an effect on taxpayer compliance, as well as socialization is able to moderate taxpayer knowledge and tax calculations on taxpayer compliance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: HANA NUR AIDAH
Date Deposited: 15 Apr 2021 11:13
Last Modified: 15 Apr 2021 11:13
URI: http://eprints.perbanas.ac.id/id/eprint/7724

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