Pengaruh Peraturan Perpajakan, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pengguna Marketplace Tokopedia

Authors

  • Krisnawati Tarigan Universitas Kristen Krida Wacana
  • Naomi Angeline Suciani Universitas Kristen Krida Wacana

DOI:

https://doi.org/10.25273/inventory.v6i1.12112

Abstract

Penelitian ini bertujuan untuk menguji apakah Peraturan Perpajakan, Sosialisasi Perpajakan dan Sanksi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak pengguna Marketplace Tokopedia. Data yang digunakan dalam penelitian ini adalah data primer dengan menyebarkan kuesioner. Penelitian ini mengambil sampel pengguna Marketplace Tokopedia. Teknik pengambilan sampel menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner dalam bentuk google form. Jumlah kuesioner yang diolah sebanyak 117 kuesioner. Data dianalisis dengan menggunakan analisis regresi linear berganda dan diolah menggunakan program SPSS version 24. Hasil penelitian menunjukkan bahwa Peraturan Perpajakan dan Sosialisasi Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak pengguna Marketplace Tokopedia sedangkan Sanksi Perpajakan berpengaruh positif namun tidak signifikan terhadap Kepatuhan Wajib Pajak pengguna Marketplace Tokopedia.

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References

Aviliani. (2019). Kepatuhan Pajak di Indonesia Masih Rendah. Cnbcindonesia.Com. https://www.cnbcindonesia.com/news/20190326160157-4-63008/aviliani-kepatuhan- pajak-di-indonesia-masih-rendah

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Liputan6.com. (2020). Sri Mulyani Buka Suara soal Ambisinya Pungut Pajak Digital. https://www.liputan6.com/bisnis/read/4388801/sri-mulyani-buka-suara-soal-ambisinya- pungut-pajak-digital

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Published

2022-04-30

Issue

Vol. 6 No. 1 (2022)

Section

Articles

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