Open AccessAnalysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on eCommerce in the Bandung Area
Author(s) -
Ayu Fuady Sania,
Ivan Yudianto
Publication year - 2018
Publication title -
journal of accounting auditing and business
Language(s) - English
Resource type - Journals
ISSN - 2614-3844
DOI - 10.24198/jaab.v1i2.18270
Subject(s) - taxpayer , business , compliance (psychology) , moral obligation , accounting , service (business) , quality (philosophy) , obligation , marketing , psychology , political science , law , epistemology , social psychology , philosophy
This study aims to determine what factors that can affect taxpayer compliance SMEs based e-Commercein Bandung. This research uses taxpayer awareness, moral obligation and quality of tax service asfactors. A questionnaire was used as research instruments in data collection. Respondents of weresampled in this research are e-Commerce business actor who using online marketplace. Multiple linearregression with SPSS program version 23 is used for data analysis. The results of this study concludedthat taxpayer awareness, moral obligations, and the quality of tax service simultaneously influencedsignificantly to taxpayer compliance. Then the test partially produces the taxpayer awareness and thequality of tax service have a positive and significant effect on taxpayer compliance, while the moralobligation hasn’t a positive and significant effect on taxpayer compliance.