<![CDATA[Penelitian ini dilakukan untuk mengetahui tingkat pemahaman pelaku bisnis online terhadap pajak e-commerce di Kota Medan, dengan menggunakan pendekatan kualitatif dengan sumber data primer diperoleh dari wawancara dengan para pelaku bisnis online di Kota Medan. Jumlah responden sebanyak 25 orang. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, dengan tahapan: pengumpulan data, analisis data, dan penarikan kesimpulan. Berdasarkan hasil penelitian disimpulkan bahwa para pebisnis online di Kota Medan mayoritas responden belum memahami perpajakan secara umum atau penerapan pajak e-commerce. Hal ini mengakibatkan pertumbuhan bisnis e-commerce dan penerimaan pajak negara tidak proporsional This research was conducted to determine the level of understanding of online business people on e-commerce taxes in Medan City, using a qualitative approach with primary data sources obtained from interviews with online business people in Medan City. The number of respondents was 25 people. The analysis carried out in this study included descriptive statistical analysis, with stages: data collection, data analysis, and conclusion.Based on the results of the study, it was concluded that online business people in Medan City, the majority of respondents did not understand taxation in general or the application of e-commerce taxes. Which results in disproportionate growth of e-commerce businesses and tax revenues by the state]]>
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