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All Journal Jurnal Manajemen
Fasha Mutia Rachelia
Sriwijaya University
Economics, Econometrics & Finance

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DETERMINATION OF CONSUMER TAX COMPLIANCE IN TRANSACTIONS E-COMMERCE : THE ROLE OF DIGITAL TAX LITERACY, UNDERSTANDING PMSE VAT, AND TAX TRANSPARENCY Ermadiani Ermadiani; Rina Tjandrakirana DP; Nilam Kesuma; Fasha Mutia Rachelia
Jurnal Manajemen Vol 14 No 2 (2026): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v14i2.1913

Abstract

This study aims to analyze the determinants of consumer tax compliance in e-commerce transactions through the role of digital tax literacy, understanding of Value Added Tax on Electronic Commerce (VAT PMSE), and tax transparency. The rapid growth of the digital economy has driven an increase in e-commerce transactions; however, it is still accompanied by challenges related to low levels of consumer tax compliance. This study employs a quantitative approach using primary data collected through questionnaires distributed to university students as representatives of active e-commerce consumers. The data were analyzed using multiple linear regression. The results indicate that digital tax literacy, understanding of VAT PMSE, and tax transparency have a positive and significant effect on consumer tax compliance in e-commerce. These findings suggest that improving tax knowledge, access to digital tax information, and transparency in taxation can enhance consumer awareness and tax compliance. This study provides implications for the government in designing more effective strategies for digital tax education and transparency.
Co-Authors Ermadiani Ermadiani Nilam Kesuma Rina Tjandrakirana DP