The Effect of Tax Sanctions, Self-Assessment System, E-Commerce, and AEoI toward Tax Avoidance of Online Business in Indonesia

Noviyantil, S. M. Ferdous Azam

doi:10.17762/pae.v57i9.561

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Published: Feb 27, 2021

Updated: 2021-02-27

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2021-02-27 (2)

2021-01-26 (1)

DOI: https://doi.org/10.17762/pae.v57i9.561

Noviyantil, S. M. Ferdous Azam

Abstract

This study aims to determine the effect of tax sanctions, self-assessment system, e-commerce, and AEoI toward tax avoidance of online business in Indonesia. A quantitative research method is used with a deductive research approach. This study used primary data by distributing questionnaires to all online business owners in Indonesia. The sampling method used as many as 482 online business owners in Indonesia by using simple random sampling. The IBM SPSS 20 software is used for analytical tool in this research. The result of this research indicates the self-assessment system, e-commerce, and AEoI have an effect on tax avoidance of online business in Indonesia, while tax sanctions have no effect on tax avoidance of online business in Indonesia. Therefore, this study then suggests further research on other factors that can influence tax avoidance to get a better solution in minimizing the level of tax avoidance and increasing tax revenue in Indonesia.

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Vol. 57 No. 9 (2020): Volume 57 No. 9 (2020)

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