Self assessment System Dalam Transaksi E-Commerce Era 5.0
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Sep 14, 2023
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Abstract
To promote taxpayer compliance, self-assessment is being used in e-commerce transactions as part of research project 5.0. MSMEs in the Kupang region that sell online make up the study's sample. Data was gathered via a Google Form-based online survey. The analytical method is straightforward linear regression. According to the study's findings, the introduction of self-assessment has a considerable impact on taxpayer compliance.
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AliukS., & HardiningsihP. (2023). Self assessment System Dalam Transaksi E-Commerce Era 5.0. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(3), 3059-3069. https://doi.org/10.47467/alkharaj.v6i3.4970
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References
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Handayani, R. D., & Oktaviani, R. M. (2020). Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. Jurnal Ilmiah Komputerisasi Akuntansi, 13(1), 31–40.
Hardiningsih, P., Srimindarti, C., & Sutrisno, C. R. (2021). KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL. JURNAL AKUNTANSI DAN AUDITING, 17(1), 1–25. https://doi.org/10.14710/jaa.17.1.1-25
Hutauruk, M. R., Ghozali, I., Sutarmo, Y., Mustofa, A., Suyanto, Yulidar, M. A., & Yanuarta, W. (2019). The impact of self-assessment system ontax payment through tax control as moderation variables. International Journal of Scientific and Technology Research, 8(12), 3255–3260.
Kamarul, B. M. A., Othman, M. F., Azli, N. H., & Talib, M. F. (2016). INDUSTRY 4.0: A REVIEW ON INDUSTRIAL AUTOMATION AND ROBOTIC. Jurnal Teknologi, 78(6–13). https://doi.org/10.11113/jt.v78.9285
Kevin, A. (2019). Miris! Ternyata Tax Ratio Indonesia Terendah di Asia Pasifik. CNBC Indonesia. https://www.cnbcindonesia.com/news/20190726094730-4-87743/miris-ternyata-tax-ratio-indonesia-terendah-di-asia-pasifik
Lasmaya, S. M., & Fitriani, N. N. (2017). Pengaruh Self Assesment System Terhadap Kepatuhan Wajib Pajak. Computech & Bisnis, 11(2), 69–78.
Machfuzhoh, A., & Puspanita, I. (2021). The Effect of Self assessment and Tax Knowledge on Tax Compliance. Journal of Applied Business, Taxation and Economics Research, 1(1), 66–76. https://doi.org/10.54408/jabter.v1i1.24
Nalendro, T. I. (2014). Faktor–faktor yang Mempengaruhi Kepatuhan Membayar Pajak Wajib Pajak Orang Pribadi yang Berwirausaha dengan Lingkungan sebagai Variabel Moderasi (Studi Empiris di KPP Pratama Kudus. Universitas Diponegoro.
Oktaviani, R. M., Kurnia, H., Sunarto, S., & Udin, U. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Purnamasari, P., & Oktaviani, R. M. (2020). Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan terhadap Kemauan Membayar Pajak. JAP: Jurnal Akuntansi Dan Pajak, 21(1), 221–230.
Rahayu, N. (2019). Pertumbuhan E-Commerce Pesat di Indonesia. Warta Ekonomi.
Rahayu, S. K. (2017). Perpajakan (Konsep dan Aspek Formal). Rekayasa Sains.
Sakti, N. W. (2014). Pemenuhan Kewajiban Perpajakan Bagi Pelaku e-Commerce Di Indonesia dalam Seminar Perpajakan yang diadakan oleh Direkorat Jenderal (Ditjen) Pajak di Jakarta.
Setyono, D. A. (2017). PENGARUHSELF ASSESSMENT SYSTEMTERHADAPKEPATUHAN WAJIB PAJAK PRIBADI. Ekonomi.
Sinaga, V. C., & Sinaga, J. T. G. (2019). The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District. Proceedings International Scholars Conference, 7(1), 1270–1282. https://doi.org/10.35974/isc.v7i1.1974
Suandy, E. (2017). Perencanaan Pajak. Salemba Empat.
Sukiyaningsih, T. W. (2020). Studi Penerapan E-System dan Pelaksanaan Self Assesment System terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Manajemen, 17(01), 61–72. https://doi.org/10.36406/jam.v17i01.296