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

Author

Listed:
  • Resty Mandasari

    (Sekolah Tinggi Ilmu Ekonomi Bangkinang)

  • Mustafa Kamal

    (Sekolah Tinggi Ilmu Ekonomi Bangkinang)

  • Helmiati

    (Sekolah Tinggi Ilmu Ekonomi Bangkinang)

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

Suggested Citation

  • Resty Mandasari & Mustafa Kamal & Helmiati, 2025. "The Influence of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance of E-commerce Users on Online Shopping Entrepreneurs," Global Insights in Management and Economic Research, INSPIRETECH GLOBAL INSIGHT, vol. 1(01), pages 19-24, February.
    • Handle: RePEc:eof:igimer:v:1:y:2025:i:01:id:11
    DOI: 10.53905/Gimer.v1i01.4
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    References listed on IDEAS

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    1. Joel Slemrod, 2019. "Tax Compliance and Enforcement," Journal of Economic Literature, American Economic Association, vol. 57(4), pages 904-954, December.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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