Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001470	T54699	T546992021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T546992021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xix, 72 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

Other version/related

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