The Effect Of Understanding Tax Regulations, Taxpayer Awareness, Tax Rates, And Tax Sanctions On The Compliance Of Taxpayers Doing Business With The E-Commerce System
Keywords:
Tax Regulations, Taxpayer Awareness, Tax Rates, Tax Sanctions, Taxpayer Compliance, E-CommerceAbstract
The rapid growth of e-commerce in Indonesia has presented significant opportunities for digital economic development but also poses challenges in tax compliance and regulation. This study aims to analyze the influence of tax regulation understanding, taxpayer awareness, tax rates, and tax sanctions on the tax compliance of e-commerce businesses in West Java in 2024. Using a quantitative approach, data were collected through a questionnaire distributed online to e-commerce business actors meeting specific criteria, with a total sample size determined using Cochran's formula. Structural Equation Modeling (SEM) with Partial Least Square (PLS) was employed to test the hypotheses. The results indicate that understanding tax regulations, tax rates, and tax sanctions have significant positive effects on taxpayer compliance. However, taxpayer awareness does not significantly affect compliance. These findings underscore the importance of strengthening tax education, implementing fair tax rates, and enforcing effective sanctions to improve compliance in the e-commerce sector. The study provides valuable insights for policymakers to develop more effective tax regulations tailored to the rapidly evolving digital economy in Indonesia.
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