The Influence of Understanding Tax Regulations, Tax
Socialization, and Fiscus Services on Mandatory Compliance
E-Commerce Tax
1Luh Kade Datrini, 2Cokorda Krisna Yudha, 3Ni Kadek Putri Wulandari
1,2,3Faculty of Economics and Business, Warmadewa University , Den pasar , Bali, Indonesia
https://doi.org/10.47191/jefms/v7-i3-15ABSTRACT:
This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.
KEYWORDS:
Understanding Tax Regulations, Tax Socialization, E Commerce Taxpayer Compliance.
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