Maheta Hedza Alfiza Lianty
Politeknik Negeri Madiun

Aldiansyah Putranto
Politeknik Negeri Madiun

Dan Priska Nova Listyani
Politeknik Negeri Madiun

Keywords : e-commerce tax, tax volunteers, vocational education, tax compliance

Abstract

This research will explore the views of tax volunteers and their understanding of tax obligations in online transactions. In addition, this research will identify effective strategies that can be used to encourage tax compliance in the e-commerce sector, with the aim of increasing awareness, understanding, and compliance in carrying out tax obligations. This research uses a qualitative approach with a descriptive statistical method in which data collection is done through literature studies, questionnaires, research reports, and related documents. Data from the questionnaire shows that the majority of respondents have an understanding of e-commerce tax in general, but there are still some who are less familiar with e-commerce tax regulations in Indonesia. Many respondents look for reference sources such as books and articles to deepen their understanding, but there are still a small number who do not have reference sources used to deepen knowledge about e-commerce taxation. 

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)