Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha Jastip Online

Widyasari, Permata Ayu and Satria, Arif (2022) Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha Jastip Online. Jurnal Riset Akuntansi dan Perpajakan (JRAP), 9 (1). pp. 136-145. ISSN 2460-2132

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Abstract

The purpose of this research is to understand how online personal shoppers' self-employed perceptions about taxes and their compliance in paying taxes. This research uses a qualitative method with an interpretative paradigm to explain and understand the phenomenon of the social world from the personal shopper's point of view. The subject used in this research are online personal shoppers located in Surabaya, women, 22-27 years old, and have annual sales under 4.8 billion. The result shows that none of the research subjects comply with paying taxes because of many different reasons such as lack of taxation knowledge; the unwillingness to pay since it reduces the income; the assumption that online business is not using country's facilities; and friends with the same job also not paying tax. Those justifications create the excuse for not paying taxes.

Item Type:	Article
Uncontrolled Keywords:	Non-compliance behavior, self-assessment system, online entrusted services, online business, theory of reasoned action, income taxes
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	PERMATA AYU WIDYASARI
Date Deposited:	04 Jul 2022 03:40
Last Modified:	04 Jul 2022 04:09
URI:	http://repository.ubaya.ac.id/id/eprint/42049

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