The Influence of Understanding E-Commerce Tax Regulations, Taxpayer Awareness, and E-Commerce Tax Rates on Tax Paying Compliance

Study of Online Business Owners in Malang City

Abstract

The increasing number and sophistication of e-commerce transactions requires a government response, especially in terms of taxes. The government issues tax collection regulations and there is no difference in tax treatment of online business and commercial transactions and/or other services. The formulation of the problem in this research is: How does understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence taxpayer compliance. This study aims to test knowledge and understanding of e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates on tax compliance. This research uses primary data, namely by distributing questionnaires to online business people in the Malang City area. The sampling used in this research is the convenience sampling method. The number of online business actors in the Malang City area who were sampled in this research was 99 online business actors. Based on the research results, it is known that understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence compliance with paying taxes for online business owners.