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AWARENESS AND UNDERSTANDING OF E-COMMERCE TAXPAYERS

Wiwit Irawati, Rendy Rendy, Dila Angraini, Dea Annisa, Tri Utami

Last modified: 2020-12-17

Abstract


E-Commerce is now the main alternative for MSME business people in Indonesia due to its flexibility so that transactions between buyers and traders can take place anytime and anywhere. This is further triggered by the condition of the COVID-19 pandemic which limits social activities. This study aims to determine the effect of awareness and understanding of e-commerce taxpayers on compliance. The population used is the E-Commerce taxpayer registered in the City of Depok, West Java. Samples were selected using convenience sampling method with the number of samples following the Slovin formula. Before the data hypothesis is tested the validity and reliability tests and the classic assumption test are performed. The test results show that the understanding of Tax Regulations has a partial effect on e-Commerce users 'Taxpayer Compliance, Taxpayer Awareness does not have a partial effect on e-Commerce User Taxpayers.


Keywords


E-Commerce, Taxpayer Awareness, Taxpayer Compliance, Tax Understanding

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