International Journal of Accounting Research

Abstract

The Effect of E-Commerce Tax Implementation, Taxpayers Knowledge and Tax Morale on MSME's Taxpayers Compliance

I Putu Adrian* and Agus Fredy Maradona

In order to run and develop the government, surely the government requires lot of funds. The funds are obtained from all potential resources owned by a country and contributions from the public that are binding, one of them is in the form of tax. This research aimed to examine the effect of E-commerce tax implementation, tax payers knowledge and tax morale on MSME’s taxpayers compliance. The sample used in this research was 75 respondents who were ecommerce based MSME business owners using the Ferdinand formula. This research uses quantitative research method that using questioner that distributes to respondents. The results of this research shows that E-commerce tax implementation has a significant effect on MSME’s taxpayer compliance, taxpayer knowledge has a significant effect on MSME’s taxpayer compliance and tax morale has a significant effect on effect on MSME’s taxpayer compliance and E-commerce tax implementation, taxpayer knowledge and tax morale have a significant effect on effect on MSME’s taxpayer compliance.

Published Date: 2024-07-29; Received Date: 2020-01-20