Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi yang Bergerak dalam Bidang E-Commerce (Studi Kasus pada Wajib Pajak Orang Pribadi di Surabaya)

Abstract

Tax is one of the biggest source revenue of country. But in fact, the tax revenue in Indonesia has not been maximum and reached the determined target. It was caused of the low of the tax duty obedience especially personal tax duty. The obedience of the tax duty itself is also influenced by many factors. Some factors that are examined in this research are the clearness of the law and taxation regulation, state ideology, the education level of the tax duty, and the service quality of the tax authorities. The purpose of this research is for testing and analyzing the influence of the clearness of the law and taxation regulation, state ideology, education level of the tax duty, and the service quality of the tax authorities toward the obedience of personal tax duty especially that work in e-commerce field. The used data is primary data by spreading questioners to the personal tax duty whom work in e-commerce field or online shop also stay in Surabaya. The result of this research showed that the clearness of the law and taxation regulation, state ideology, the education level of tax duty, and the quality service of the tax authorities affected toward the obedience of personal tax duty whom work in e-commerce field