Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru)

Abstract

This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study was SMES taxpayers using e-commerce services in Pekanbaru. This study used primer data, which distributed all questionnaires directly and online by Google form that obtained a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect SMES taxpayers compliance with e-commerce services. Meanwhile, understanding taxation and tax rates does not influence the compliance of SMES taxpayers who use e-commerce services. Adjusted R 2 results in conjunction with four independent variables on the dependent variable influenced by 34% and the remaining 66% were influenced by other factors not studied in this study.