Jurnal Ilmiah Manajemen dan Bisnis (JIMB)
Vol 8, No 2 (2022): Jurnal Ilmiah Manajemen dan Bisnis

E-Commerce, Self Assessment System, Tax Knowledge And Automatic Exchange Of Information On Tax Avoidance Intentions

Novi Rista (Universitas Islam 45 Bekasi)
Vita Aprilina (Unknown)
Sugeng Baryanto (Unknown)

Article Info

Publish Date
02 Aug 2022

Abstract

This study aims to examine whether or not there is an effect of E-Commerce, Self Assessment System, Tax Knowledge and Automatic Exchange of Information (AEoI) on the Tax Avoidance Intentions of E-commerce Business Actors. The research method uses a quantitative approach. The data used are primary data by distributing questionnaires in the form of Google forms to e-commerce business people. The research population is e-commerce players in West Java Province as many as 1,820 e-commerce business people. Determination of the sample with the Slovin formula resulted in 100 respondents. The sampling technique is purposive sampling with data analysis using Multiple Linear Regression. The results of this study indicate that Tax Knowledge has a positive effect on intention to avoid tax while E-Commerce, Self Assessment System and Automatic Exchange of Information (AEoI) have no effect on intention to avoid tax.

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Journal Info
Jurnal Ilmiah Manajemen dan Bisnis (JIMB)
Website

Abbrev

jimb

Publisher

Universitas Mercu Buana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Description

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