The Influence of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance E-Commerce Business Actors Registered at Shopee and Tokopedia / Khesya Ivena / 32190152 / Advisor: Rizka Indri Arfianti

Ivena, Khesya (2024) The Influence of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance E-Commerce Business Actors Registered at Shopee and Tokopedia / Khesya Ivena / 32190152 / Advisor: Rizka Indri Arfianti. Institut Bisnis dan Informatika Kwik Kian Gie, Jakarta.

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Abstract

Tax payments are very important for a country. Increasing the number of e-commerce traders from year to year is a potential for the state to increase state revenue from taxes through increasing taxpayer compliance for e-commerce businesses. The purpose of this study is to find out whether tax knowledge, tax sanctions, and taxpayer awareness affect taxpayer compliance for e-commerce businesses registered on Shopee and Tokopedia. Taxpayer compliance is a characteristic or behavior of taxpayers who are obedient or obedient to an implementation of tax provisions. Tax knowledge is information about taxes that can be used by a taxpayer as a reference in acting, making decisions and making strategies regarding the implementation of rights and obligations in the field of taxation. Tax sanctions are actions given to taxpayers or officials who commit acts that violate the field of either intentionally or because of negligence. The population in this study are e-commerce bur in Shopee and Tokopedia. The number of samples in this study were 40 respondents using a purposive sampling technique. This research is a quantitative research with data collection techniques using a questionnaire instrument to obtain primary data by measuring it using a Likert scale. The data analysis technique used is descriptive statistics, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t test, F test, and R square test. The results of this study found that all questions proved valid and reliable, and had passed the classical assumption test. From the results that have been tested, it was found that the tax knowledge variable was > 0.05 so that H1 was rejected or not proven. While the variables of tax sanctions and tax awareness of the test results are <0.05 so that H2 and H3are accepted or proven. The conclusion from this study is that tax sanctions and taxpayer awareness have proven to have a positive effect on taxpayer compliance. Meanwhile, tax knowledge is not proven to have a positive effect on taxpayer compliance.

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