Pengaruh Literasi Keuangan Terhadap Kepatuhan Pajak Pebisnis Online
), Bunga Fitria Sukma(2), Kurnia Putri Rahayu Ndraha(3), Bella Amelia Putri(4), Eniman Zai(5),
(1) Universitas Pamulang
(2) Universitas Pamulang
(3) Universitas Pamulang
(4) Universitas Pamulang
(5) Universitas Pamulang
Corresponding Author
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.
Keywords
References
Bornman, M., & Ramutumbu, P. (2019). A conceptual framework of tax knowledge. Meditari Accountancy Research, 27(6), 823±839. https://doi.org/10.1108/MEDAR-09-2018-0379
Brezeanu, P., Dumiter, F., Ghiur, R., & Todor, S. P. (2018). Tax Compliance at National Level. Economics Series, 28(2), 1±17. https://doi.org/10.2478/sues-2018-0006
Cechovsky, N. (2018). The importance of tax knowledge for tax compliance: A study on the tax literacy of vocational business students. European Conference on Educational Research (ECER), Vocational Education and Training Network (VETNET), September, 113±121
De Clercq, B. (2021). Tax literacy: what does it mean? Meditari Accountancy Research, December 2021. https://doi.org/10.1108/MEDAR-04-2020-0847
Ghozali. (2016). Aplikasi Analisis Multivariate dengan Progam SPSS. Cetakan Kedelapan. Universitas diponegoro.
Hamid, N. A., Ibrahim, N. A., Ariffin, N., Taharin, R., & Jelani, F. A. (2019). Factors Affecting Tax Compliance among Malaysian SMEs in E-Commerce Business. International Journal of Asian Social Science, 9(1), 74±85. https://doi.org/10.18488/journal.1.2019.91.74.85
Mihuandayani, & Utami, E. (2018). Design Concept Integration Tax Payment System with Implementing Financial Technology. International Journal of Information Engineering and Electronic Business, 10(5), 15±22. https://doi.org/10.5815/ijieeb.2018.05.03
Nichita, A., Batrancea, L., Marcel Pop, C., Batrancea, I., Morar, I. D., Masca, E., Roux-Cesar, A. M., Forte, D., Formigoni, H., & da Silva, A. A. (2019). We Learn Not for School but for Life: Empirical Evidence of the Impact of Tax Literacy on Tax Compliance. Eastern European Economics, 57(5), 397±429. https://doi.org/10.1080/00128775.2019.1621183
Peprah, C., Abdulai, I., & Agyemang-Duah, W. (2020). Compliance with income tax administration among micro, small and medium enterprises in Ghana. Cogent Economics and Finance, 8(1), 1±26. https://doi.org/10.1080/23322039.2020.1782074
Purnamasari, D. I., Dps, R. H., Nasional, P., Veteran, ", & Yogyakarta, ". (2018). International Journal of Computer Networks and Communications Security, 6(3), 61±65. www.ijcncs.org
Sugiyono. (2016). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Tambunan, M. R. U. D., Rosdiana, H., & Irianto, E. S. (2020). Taxing Digital Economy Through Online Marketplace in Indonesia. International Journal of Economics and Financial Issues, 10(2), 187±192. https://doi.org/10.32479/ijefi.9071
Article Metrics
Abstract View
: 129 times
Download : 98 times
DOI: 10.57235/jerumi.v1i2.1489
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Erni Apriliani, Bunga Fitria Sukma, Kurnia Putri Rahayu Ndraha, Bella Amelia Putri, Eniman Zai
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
