Pengaruh Literasi Keuangan Terhadap Kepatuhan Pajak Pebisnis Online

Authors

  • Erni Apriliani Universitas Pamulang
  • Bunga Fitria Sukma Universitas Pamulang
  • Kurnia Putri Rahayu Ndraha Universitas Pamulang
  • Bella Amelia Putri Universitas Pamulang
  • Eniman Zai Universitas Pamulang

Keywords:

Literasi Keuangan, Kepatuhan Pajak

Abstract

Era baru ekonomi digital saat ini menciptakan lanskap bisnis yang dinamis dengan adopsi teknologi yang pesat. Fenomena ini mengakibatkan transformasi signifikan dalam model usaha tradisional, menggesernya menjadi bisnis berbasis online yang mengoptimalkan media internet. Penelitian ini bertujuan untuk menilai dampak variabel independen literasi keuangan terhadap kepatuhan pajak pebisnis online di Jabodetabek. Penelitian ini memiliki pendekatan kuantitatif. Populasi penelitian terdiri dari pebisnis online di Jabodetabek. Pengumpulan data dilakukan melalui penggunaan kuesioner dengan skala pengukuran menggunakan skala Likert. Sampel diambil menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 100 responden. Data yang digunakan dalam penelitian ini bersumber dari data primer. Analisis data menggunakan metode analisis sederhana. Hasil penelitian menunjukkan bahwa variabel lietrasi keuangan berpengaruh positif dan signifikan terhadap kepatuhan pajak pebisnis online.

References

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Published

2023-12-01

Issue

Vol. 1 No. 2 (2023): Desember 2023

Section

Articles

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