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All Journal Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Akuntansi Kesatuan Accounting and Business Journal Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Minfo Polgan (JMP) Bussman Journal : Indonesian Journal of Business and Management Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities Jurnal Akuntansi Nommensen
Lores, Linda
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Journal : Riwayat: Educational Journal of History and Humanities

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Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak E-Commerce di Kota Medan Dewi, Togap Intan Sri; Sebayang, Minda Muliana; Lores, Linda
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.47342

Abstract

The development of e-commerce in Indonesia grows rapidly, so it is expected to increase the potential tax that will be obtained by the country. However, tax compliance is a challenge, especially because Indonesia implements a self-assessment system to collect taxes, where taxpayers calculate, pay, and report their own taxes. As per attribution theory, e-commerce tax compliance can be caused by both internal and external factors. Therefore, a study was conducted with an associative approach, to analyze several factors that affect e-commerce taxpayer compliance. This study is a quantitative research, using primary data, namely by distributing questionnaires to as many as 90 respondents. Sampling was carried out using a purposive sampling approach from 735 e-commerce sellers in Medan City, which are the population in this study. The data was processed using Microsoft Excel and SPSS apps, and analyzed by multiple linear regression tests. The results of this study show that Tax Knowledge, Taxpayer Awareness, Tax Counseling, Tax Rates, and Tax Sanctions partially and simultaneously have an influence on E-commerce Taxpayer Compliance in Medan City.
Co-Authors Ahmad Prayudi Bizlanie, Tizka Chintya, Chintya Dewi, Togap Intan Sri Habibie , Muhammad Hasbiana Dalimunthe Hutapea, Rian Annes Gigs Laili, Isnainiah Lubis, Intan Nuraini Mas’ut, Mas’ut Mendrofa, Florencia Nainggolan, Lidia Pratama, Ikbar Pujianti, Putri Purba, Elsa Yuwanda Retnawati Siregar Sahara, Israna Sebayang, Minda Muliana Setia Tarigan, Eka Dewi Sihaloho, Lamhot Bayu Rizki Siregar, Retnawari Tambunan, Putri Desy Utami, Tasya Warsani Purnama Sari