Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh
kepercayaan sosial, e-commerce dan self assesment system terhadap niat
penghindaran pajak penghasilan. Studi ini difokuskan pada pelaku Usaha, Kecil dan
Menengah (UKM) di sektor makanan yang terdaftar di KPP Pratama Kuningan.
Populasi dalam penelitian ini berjumlah 739 UKM, dan penentuan sampel
dilakukan menggunakan rumus slovin, sehingga diperoleh sebanyak 260 sampel.
Metode analisis yang digunakan adalah regresi linear berganda. Hasil uji F
menunjukkan bahwa kepercayaan sosial, e-commerce dan self assesment system
secara simultan berpengaruh signifikan terhadap niat penghindaran pajak
penghasilan. Sementara itu, hasil uji T menunjukkan bahwa variabel e-commerce
dan self assesment system memiliki pengaruh positif dan signifikan terhadap niat
penghindaran pajak penghasilan, sedangkan kepercayaan sosial berpengaruh
negatif dan signifikan terhadap niat penghindaran pajak penghasilan.

This study aims to provide empirical evidence on the influence of social trust, e-
commerce and self-assessment system on the intention to avoid income tax. This
study focuses on, Small and Medium Enterprises (SMEs) in the food sector
registered at KPP Pratama Kuningan. The population in this study amounted to
739 MSMEs, and the determination of the sample was carried out using the slovin
formula, so that 260 samples were obtained. The analysis method used is multiple
linear regression. The results of the F test show that social trust, e-commerce and
self-assessment system simultaneously have a significant effect on the intention to
avoid income tax. Meanwhile, the results of the T test show that the e-commerce
and self-assessment system variables have a positive and significant effect on the
intention to avoid income tax, while social trust has a negative and significant effect
on the intention to avoid income tax.