PENGARUH E-COMMERCE DAN PELAYANAN PAJAK ONLINE TERHADAP KESADARAN WAJIB PAJAK SERTA IMPLIKASINYA TERHADAP PENINGKATAN PAJAK RESTORAN DI KOTA TANGERANG

Abstract

This research is to measure variables related to e-commerce media, online tax services, taxpayer awareness, and tax increases. Quantitative research method with associative type. The analysis was carried out on research respondents who had been determined, namely people who were taxpayers for the restaurant tax object, using path analysis from the first structural model and the second structural path model. The research results show that there is no significant influence of e-commerce on the awareness of restaurant taxpayers, there is a significant influence of online tax services on the awareness of restaurant taxpayers, e-commerce and online tax services simultaneously and significantly influence the awareness of restaurant taxpayers, there is a significant influence of mandatory awareness taxes on increasing restaurant taxes, e-commerce, online tax services and taxpayer awareness simultaneously have a significant effect on increasing restaurant taxes.

Keywords: E-Commerce, Online Tax Services, Taxpayer Awareness, Increase in Restaurant Tax.