Journal Research of Social Science, Economics, and Management
Vol. 3 No. 1 (2023): Journal Research of Social Science, Economics, and Management

The Determinant of Tax Compliance in Indonesia (Experience in E-Commerce Environment)

Sulastri Sulastri (Mercu Buana University, Jakarta Indonesia)
Ronny Andesto (Mercu Buana University, Jakarta Indonesia)
Lin Oktris (Mercu Buana University, Jakarta Indonesia)



Article Info

Publish Date
23 Aug 2023

Abstract

The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The purpose of this research is to investigate the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. The population in this study consists of taxpayers engaged in online trading (e-commerce). The data analysis technique employed in this research is quantitative, utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings of this study indicate that the self-assessment system has a significant impact on tax awareness, tax socialization significantly affects tax awareness, and tax administration modernization has a significant influence on tax awareness. Furthermore, the self-assessment system significantly influences taxpayer compliance, tax socialization has a significant impact on taxpayer compliance, and tax administration modernization significantly affects taxpayer compliance. The study concludes that higher levels of self-assessment system, tax socialization, and tax administration modernization lead to increased tax awareness. Additionally, as tax awareness levels increase, taxpayer compliance also tends to rise.

Copyrights © 2023






Journal Info

Abbrev

jrssem

Publisher

Subject

Environmental Science

Description

The Journal Research of Social Science, Economics, and Management is a double-blind peer-reviewed academic journal and has open access to social and scientific fields. The journal is published monthly once by CV. Publikasi Indonesia. The Journal Research of Social Science, Economics, and Management ...