The Influence of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance of E-commerce Users on Online Shopping Entrepreneurs

Resty Mandasari, Mustafa Kamal and Helmiati
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Resty Mandasari: Sekolah Tinggi Ilmu Ekonomi Bangkinang
Mustafa Kamal: Sekolah Tinggi Ilmu Ekonomi Bangkinang
Helmiati: Sekolah Tinggi Ilmu Ekonomi Bangkinang

Global Insights in Management and Economic Research, 2025, vol. 1, issue 01, 19-24

Abstract: Purpose of the study: This research aims to examine the influence of understanding tax regulations, tax rates, and taxpayer awareness on taxpayer compliance among e-commerce entrepreneurs in Bangkinang City, Indonesia. The study addresses the growing need for effective tax administration in the rapidly expanding digital economy sector. Materials and methods: A quantitative approach was employed utilizing a survey questionnaire distributed to 150 e-commerce entrepreneurs in Bangkinang City. The sampling technique used was purposive sampling with specific inclusion criteria. Data were collected between January and March 2025 and analyzed using multiple linear regression analysis. Results: The findings revealed significant positive relationships between understanding tax regulations (β = 0.412, p

Keywords: e-commerce taxation; taxpayer compliance; tax regulations; tax awareness; online entrepreneurs; digital economy; indonesia (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eof:igimer:v:1:y:2025:i:01:id:11

DOI: 10.53905/Gimer.v1i01.4

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