How Do Information Technology Utilization, Tax Knowledge, and Tax Rates Affect Individual Taxpayer Compliance among E-commerce Users?

Abstract

The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance with e- commerce users in Bekasi. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained from e- commerce user questionnaires in Bekasi. The population in this study was 816,351 e-commerce users in Bekasi. The sample in this study consisted of 102 people who fit the criteria. The analysis method used is descriptive data analysis which was tested using the SmartPLS 3.0 tool. The results of this research show that information technology utilization and tax knowledge has a positive and significant effect on individual taxpayer compliance. Tax rates have no effect on individual taxpayer compliance. This research is expected to be an input for the government, that by increasing the use of information technology and tax knowledge for taxpayers, it will be able to increase taxpayer compliance.