PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU BISNIS E-COMMERCE DI KOTA BATAM PADA MASA PANDEMI

Abstract

This study aims to test and analyzing the influence that is giving by Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance of E-commerce Business Actors in Batam City during the Pandemic. The population in this study is Online Shopping Entrepreneurs. The data source in the study is primary data obtained through the dissemination of questionnaires and google forms. The sampling technique uses the nonprobability purposive sampling method and the samples that have met the criteria are as many as 73 e-commerce business people in Batam city. In analyzing data, using technique multiple linear regression analysis with the operating of the SPSS 26 program. The results showed 1) The Effect of Tax Knowledge on Taxpayer Compliance of e-commerce business people has no significant effect, 2) Taxpayer Awareness of Taxpayer Compliance of e-commerce business people has a significant effect.