Open AccessUnderstanding taxpayer's compliance on E-Commerce
Author(s) -
Wiwit Irawati,
Rendy Rendy,
Dila Angraini,
Dea Annisa,
Tri Utami
Publication year - 2021
Publication title -
jurnal inovasi ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2686-3804
pISSN - 2477-4804
DOI - 10.22219/jiko.v6i02.14877
Subject(s) - taxpayer , compliance (psychology) , revenue , business , test (biology) , sample (material) , the internet , population , accounting , tax revenue , computer science , public economics , economics , psychology , law , political science , medicine , world wide web , environmental health , chemistry , chromatography , biology , social psychology , paleontology
E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.