UNDERSTANDING OF TAX REGULATIONS, TAX RATES, TAX SANCTIONS AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE WITH E-COMMERCE USERS

Abstract

The purpose of this study is to analyze the effect of understanding of tax regulations, tax rates, tax sanctions and tax awareness on taxpayer compliance with Shopee e-commerce users in the Bekasi City Region. This study uses a quantitative method using a Likert scale measuring instrument and the data used is the primary data obtained from questionnaires filled in by the Shopee e-commerce service users in the Bekasi city region as many as 100 respondents. The data analysis technique in this study is multiple regression test with the help of the SPSS version 26. The results of this study indicate that understanding of tax regulations a significant positive effect on taxpayer compliance with e-commerce users, tax rates not have effect on taxpayer compliance with e-commerce users, tax sanctions not have effect on taxpayer compliance with e-commerce users and taxpayer awareness a significant positive effect on taxpayer compliance with e-commerce users.