Moderasi Pengawasan Perpajakan atas Pengaruh Penggunaan E-Form dan Edukasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pebisnis E-Commerce
نویسندگان
چکیده
This article proves the effect of Use E-Form and Tax Education on Taxpayer Compliance E-commerce Businessmen moderated by Supervision. The results tested, using e-forms Businessmen. sample this research is 220 respondents from analysis uses Structural Equation Modeling to test model. Next, examine Effect Businesses study prove that has proven have an impact Business Compliance. Then, Moderation Supervision Taxation proved recommend creating Businessman in individuals adequate within Taxpayer.
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ژورنال
عنوان ژورنال: Jurnal akuntansi manajerial (managerial accounting journal)
سال: 2023
ISSN: ['2502-6704']
DOI: https://doi.org/10.52447/jam.v7i2.6792