Factors influencing tax compliance among e-commerce traders in Indonesia

Taxation in e-commerce is crucial for countries, businesses, and consumers. Combatting tax avoidance enhances compliance and fairness. Understanding e-commerce attitudes on tax morality is vital to curb evasion. This study aims to examine the relationship between the perception of tax rate, referral group, tax knowledge, tax regulation, and perception of equity and fairness on compliance of e-commerce trade in Indonesia. Data from 433 taxpayers reveal these factors significantly impact compliance. Insights inform effective tax policy design for e-commerce dynamics, aiding governments in responsive strategies.