Open AccessPengaruh E-Commerce, Tarif Pajak Terhadap Penggelapan Pajak
Author(s) -
Dewi Kusuma Wardani,
Puji Rahayu
Publication year - 2020
Publication title -
jae (jurnal akuntansi dan ekonomi)
Language(s) - English
Resource type - Journals
ISSN - 2541-0180
DOI - 10.29407/jae.v5i1.13915
Subject(s) - tax evasion , regression analysis , evasion (ethics) , economics , econometrics , sampling (signal processing) , business , accounting , statistics , public economics , mathematics , computer science , medicine , telecommunications , immune system , detector , immunology
This study aims to examine the effect of E-commerce and Tax Rates on Tax Evasion. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 102 data samples. Regression test results show that tax rates affect tax evasion, while E-commerce do not affect tax evasion.
Keywords: E-commerce and Tax Rates