ANALISIS PEMAHAMAN PERATURAN PAJAK DAN KESADARAN MEMBAYAR PAJAK ATAS KEGIATAN PENJUALAN ONLINE ORANG PRIBADI TERHADAP ATURAN PERPAJAKAN YANG BERLAKU DI INDONESIA

SALSABILA, NABILAH INTANIA and Yusnaini, Yusnaini and Hidayat, Muhammad (2021) ANALISIS PEMAHAMAN PERATURAN PAJAK DAN KESADARAN MEMBAYAR PAJAK ATAS KEGIATAN PENJUALAN ONLINE ORANG PRIBADI TERHADAP ATURAN PERPAJAKAN YANG BERLAKU DI INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study focuses on the understanding of tax regulations, the effect of perceptions on the effectiveness of the taxation system and the obedience of paying taxes for individuals who carry out online sales activities. This study uses a qualitative approach to see the natural conditions of a phenomenon that is happening. Based on the purposive sampling method and predetermined criteria, 18 online business entrepreneurs in the city of Palembang became respondents in this study. The results of the study indicate that there are still many taxpayers who carry out personal online sales activities do not know and do not understand the tax regulations that apply in Indonesia and do not have the awareness to pay taxes, one of the causes of this happening is the lack of knowledge about taxation itself. Then from the results of the interview it was also concluded that the view of the taxpayers on the effectiveness of the taxation system in Indonesia was good. In interviews conducted, taxpayers stated that taxation in Indonesia has become easier and more effective because of technological advances in the form of online tax payments, tax payment outlets scattered at various points, and an orderly tax system.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemahaman Peraturan Pajak, Kesadaran Membayar Pajak
Subjects:	L Education > L Education (General) > L7-991 Education (General)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabilah Intania Salsabila
Date Deposited:	24 Sep 2021 03:11
Last Modified:	24 Sep 2021 03:11
URI:	http://repository.unsri.ac.id/id/eprint/54699

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