THE INFLUENCE OF THE THEORY OF PLANNED BEHAVIOR AND THE SYNTHESIS OF TAX ACCOUNTING SYSTEMS ON TAXPAYER COMPLIANCE OF E-COMMERCE-BASED MSMES IN CIANJUR
Keywords:
Theory of Planned Behavior, Tax Accounting System, Taxpayer Compliance, E-Commerce-based MSMEsAbstract
ABSTRACT
The purpose of this study was to determine the effect of the Theory of Planned Behavior and Synthesis of Tax Accounting System on Taxpayer Compliance of E-Commerce-Based MSMEs in Cianjur and also how much influence the Theory of Planned Behavior and Synthesis of Tax Accounting System has on Taxpayer Compliance based on the results of research on E-Commerce-based MSMEs in Cianjur. The results of this study indicate that the Theory of Planned Behavior partially has a significant effect on Taxpayer Compliance; this can be seen from the statistics showing a Sig. Value of 0.00 <0.05 and a t-count value of 13.860> 1.993. Synthesis of the Tax Accounting System partially affects Taxpayer Compliance; this can be seen from the statistical results showing a Sig. Value of 0.00 <0.05 and a t-count value of 3.201> 1.993.
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