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• W3109651990 abstract "This research refers to the rapid development of technology at this time making people's shopping behavior offline initially turned online. This online trade transaction or what is called e-commerce transaction is currently one of the mandatory things among the public. e-commerce is the process of purchasing transactions, selling or exchanging products, services, and information electronically using electronic media such as computers, smartphones and internet networks. In 2020, this will be the year that indirectly encourages the development of the digital market due to the application of physical distancing caused by the Covid-19 pandemic outbreak. All business sectors in Indonesia during this pandemic switched businesses to using e-commerce in making sales to the public. This has made the government look to the e-commerce sector as a solution to overcoming the tax deficit due to the economic slowdown. The Indonesian Government's efforts to increase e-commerce taxes are very relevant because the potential for tax revenue is very large. This digital tax potential can also assist the government in realizing the tax revenue target. In terms of SME taxpayer compliance, tax reporting is the will of the taxpayer, because tax regulations in Indonesia contain a self-assessment system. Therefore, this study aims to find supporting factors in increasing taxpayer compliance to form an appropriate model of guidance in tax compliance. The sample is selected from taxpayers who do business using e-commerce as a sales medium and are registered at KPP PratamaKuningan Regency as many as 130 people. The determining factors in increasing taxpayer compliance are e-commerce, taxpayer awareness, service quality, tax revenue and tax knowledge. The results of this study explain that taxpayer compliance is influenced by the existence of e-commerce by 22%, the quality of tax office services has a contribution of 22.4% and the role of tax revenue for taxpayers is 38.3%. However, the variables of taxpayer awareness and knowledge of taxation have no effect on taxpayer compliance with values ​​of -0.1% and 2.5% respectively. The determining factors in increasing taxpayer compliance are e-commerce, taxpayer awareness, service quality, tax revenue and tax knowledge. The results of this study explain that taxpayer compliance is influenced by the existence of e-commerce by 22%, the quality of tax office services has a contribution of 22.4% and the role of tax revenue for taxpayers is 38.3%. However, the taxpayer awareness and tax knowledge variables did not affect taxpayer compliance with a value of -0.1% and 2.5% respectively. The determining factors in increasing taxpayer compliance are e-commerce, taxpayer awareness, service quality, tax revenue and tax knowledge. The results of this study explain that taxpayer compliance is influenced by the existence of e-commerce by 22%, the quality of tax office services has a contribution of 22.4% and the role of tax revenue for taxpayers is 38.3%. However, the taxpayer awareness and tax knowledge variables did not affect taxpayer compliance with a value of -0.1% and 2.5% respectively. 4% and the role of tax revenue for taxpayers of 38.3%. However, the variables of taxpayer awareness and knowledge of taxation have no effect on taxpayer compliance with values ​​of -0.1% and 2.5% respectively. 4% and the role of tax revenue for taxpayers of 38.3%. However, the taxpayer awareness and tax knowledge variables did not affect taxpayer compliance with a value of -0.1% and 2.5% respectively.Keywords-e-commerce, taxpayer awareness, service quality, tax revenue, tax knowledge, taxpayer compliance" @default.
• W3109651990 created "2020-12-07" @default.
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• W3109651990 date "2020-11-28" @default.
• W3109651990 modified "2023-09-27" @default.
• W3109651990 title "What are the Compliance Factors for SME Taxpayers Who Carry out E-Commerce Transactions? : An effort to Seek a Taxpayer Compliance Development Model (Case Study on Taxpayer KPP Pratama Kuningan, West Java)" @default.
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