FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak OP Pelaku e-commerce di Kota Malang)

Abstract

ABSTRACT
This study aims to analyze the factors that influence taxpayer compliance,
namely the awareness of taxpayers, taxation sanctions, and understanding of
taxation. The population of this study was determined based on purposive
sampling method, the data was collected by distributing online questionnaires, ecommerce players who made trading sales through the Market Place Shopee
application domiciled in Malang City, had> 1000 followers, and had many
positive reviews from customers who became source of data of the author in the
study.
The research analysis method used is multiple linear regression. Based on
the results of the analysis shows that the awareness of taxpayers has a positive
and significant effect on taxpayer compliance, tax sanctions have a positive and
significant impact on taxpayer compliance, understanding taxation has a positive
and significant impact on taxpayer compliance.
The most dominant factor affecting taxpayer compliance is the awareness
of taxpayers because it has a standard coefficient value of 0.476 beta.
Keywords : Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance and
Taxpayer Compliance