PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI SISTEM PERPAJAKAN, DAN PELAYANAN KANTOR PAJAK TERHADAP PENERAPAN SELF ASSESMENT SYSTEM YANG BERDAMPAK PADA KEPATUHAN WAJIB PAJAK PELAKU SOCIAL COMMERCE

Abstract

This research aims to determine the effect of taxpayer awareness,
socialization of taxation system, tax office services to the implementation of self
assessment system that impact on social commerce actors. From result of data
processing known that this research fulfill validity and reliability. From
regression equation obtained result:
Hypothesis examination by using t test shows that taxpayer awareness
variable (X1), variable of taxation system socialization (X2) and service variable
of tax office (X3) have an effect on self assessment system (Y1) with t value> t
While the variables of self assessment system (Y1) have an effect on compliance of
social commerce perpetrator (Y) with t count value> t table (2,293; 1,994; 2,007;
2,290> 1,988) with sig t value <0,024,0,0,0,0,0,0; 0.05).
The conclusion in this research is taxpayer awareness variable,
socialization of taxation system, service of tax office and self assessment system
partially influence to social commerce perpetrator. Simultaneously there is the
influence of taxpayer awareness, socialization of taxation system, service tax
office, and self assessment system of social commerce perpetrator compliance.
Keywords: taxpayer awareness, socialization of taxation system, service of tax
office, self assessment system, compliance of social commerce
actors.