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Does E-Commerce Effect on Total Tax Paid through Taxpayer’s Compliance?

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  • Riris Rotua Sitorus

Abstract

This study aimed to examine the effect of e-commerce on the amount of taxes paid by the taxpayer compliance as an intervening variable. Analysis using Structural Equation Modeling with Partial Least Square approach. The sample was 109 perpetrators of e-commerce which is a member of IDEA (E- Commerce Association of Indonesia). Hypothesis testing was done by using the bootstrap resampling method, with the help of Smart Software Partial Least Square. Data validity was tested with outer loadings and goodness of fit was tested with the composite reliability and cross loadings. Hypothesis test statistic t was seen from resulting inner weight. The research proved that the E-commerce and taxpayer’s compliance had a significant effect on the amount of taxes paid by the taxpayer. E-commerce had a significant effect on taxpayer’s compliance. E-commerce had a significant effect the amount of taxes paid by the taxpayer through the intermediary of taxpayer’s compliance.

Suggested Citation

  • Riris Rotua Sitorus, 2018. "Does E-Commerce Effect on Total Tax Paid through Taxpayer’s Compliance?," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 4(2), pages 40-48.
    • Handle: RePEc:spi:joabfr:v:4:y:2018:i:2:p:40-48:id:143
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