DETERMINATION OF CONSUMER TAX COMPLIANCE IN TRANSACTIONS E-COMMERCE : THE ROLE OF DIGITAL TAX LITERACY, UNDERSTANDING PMSE VAT, AND TAX TRANSPARENCY
Keywords:
Digital Tax Literacy, E-commerce, Tax Transparency, Tax Compliance, VAT PMSE
Abstract
This study aims to analyze the determinants of consumer tax compliance in e-commerce transactions through the role of digital tax literacy, understanding of Value Added Tax on Electronic Commerce (VAT PMSE), and tax transparency. The rapid growth of the digital economy has driven an increase in e-commerce transactions; however, it is still accompanied by challenges related to low levels of consumer tax compliance. This study employs a quantitative approach using primary data collected through questionnaires distributed to university students as representatives of active e-commerce consumers. The data were analyzed using multiple linear regression. The results indicate that digital tax literacy, understanding of VAT PMSE, and tax transparency have a positive and significant effect on consumer tax compliance in e-commerce. These findings suggest that improving tax knowledge, access to digital tax information, and transparency in taxation can enhance consumer awareness and tax compliance. This study provides implications for the government in designing more effective strategies for digital tax education and transparency.
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Putri, FS, Hendrawati, TA, & Hasanah, UJE (2024). Optimizing VAT Implementation in E-Commerce Marketplaces to Encourage Tax Compliance. 9(2), 90–96.
Rahma, M. (nd). Tax Transparency and Taxpayer Trust in Taxpayer Compliance (Survey on Taxpayers in DKI Jakarta City). 4(1), 1–18.
Ramdan, A., Wulandari, W., Agung, PH, Wulaningsih, RW, Azizah, W., Ilmu, F., Publik, A., Publik, A., Karno, UB, & Pancasila, U. (2025). Analysis of the Implementation of VAT Collection Policy on Trade Transactions through Electronic Systems at Tax Offices for Foreign Bodies and Individuals. 4(4), 617–623. https://doi.org/10.54259/akua.v4i4.4586
Triansyah, I., & Putra, RR (2025). The Effect of Tax Literacy on Taxpayer Compliance with Digital Literacy as a Moderator. EKOMA: Journal of Economics, Management, and Accounting, 4(4), 6784–6797. https://doi.org/10.56799/ekoma.v4i4.8256
Wardani, DK, Prabowo, AA, & Aini, AN (2022). The Effect of Tax Transparency by the Tax Authorities and Trust on Taxpayer Compliance (A Case Study of Individual Taxpayers in East Belitung Regency). 1(2), 141–148. https://doi.org/10.54259/akua.v1i2.207
Wijaya, S., & Nirvana, AP (2021). Value Added Tax on Trade Through Electronic Systems (Case Study of PT Shopee Internasional Indonesia). Bilancia: Scientific Journal of Accounting, 5(3), 245–256. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Alm, J., & Togler, B. (2006). Culture differences and tax morality in the United States and in Europe. Economic Psychology, 27, 224–246. https://doi.org/10.1016/j.joep.2005.09.002
Ariesy Tri Mauleny, N., Waras Sayekti, E., Rivani, VES, & Lisnawati, SR (2020). Optimization and Strengthening of Indonesian Taxation (KM Firdausy (ed.); First). Yayasan Pustaka Obor Indonesia.
Atzen, I. (2005). Attitudes, Personality and Behavior. McGraw-Hill Education (UK).
Darmian, N. (2021). Optimizing Tax Education Through Digital Content as an Effort to Increase Taxpayer Compliance (A Case Study of Students in Yogyakarta City). LITERA: Journal of Accounting Literacy, 75–82.
Dwi, J., Amory, S., Mudo, M., & Rhena, J. (2025). Digital Economic Transformation and the Evolution of Consumption Patterns: A Literature Review of Changes in Shopping Behavior in the Internet Era. Jurnal Minfo Polgan, 14, 28–37. https://doi.org/https://doi.org/10.33395/jmp.v14i1.14608
Islami, PM, Askandar, NS, & Fakhriyyah, DD (2024). Budget Transparency and Tax Awareness on Tax Compliance. Scientific Journal of Accounting Research, 13(01), 692–700.
Judijanto, L. (2024). Public Perception of Tax Obligations. Journal of Accounting and Investment, 1(4).
Kamal, F., & Ruliyan, R. (2019). Value Added Tax Management in Sales Transactions (Case Study: PT Elsiscom Prima Karya Jakarta). JMBI UNSRAT (Scientific Journal of Business Management and Innovation, Sam Ratulangi University)., 6(1), 51–60. https://doi.org/10.35794/jmbi.v6i1.24274
Kamil, I., & Yolifiandri. (2024). The Impact of Digital Tax on Individual Taxpayer Behavior in the Indonesian E-Commerce Ecosystem. Journal of Business and Management, 4(2), 16–25.
Ministry of Finance. (2022). Regulation of the Minister of Finance of the Republic of Indonesia Number-60/PMK.03/2022 concerning Procedures for Appointing Collectors, Collection, Payment, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Country. State Gazette of the Republic of Indonesia 2022 Number 360. www.jdih.kemenkeu.go.id
Kirchler, E. (2005). The Economic Psychology of Tax Behavior.
Ma'rufah, K., & Sari, RP (2023). Tax Literacy Moderation: The Influence of Education Level on Tax Compliance of Lecturers at Universities in Surabaya. 12(2), 134–142.
OECD. (2022). Tax Administration 2022: Comparative Information On OECD And Other Advance And Emerging Economies.
Pajak.com. (2026). PMSE VAT Payments Reach Rp26.12 Trillion in January 2026. Pajak.Com. https://www.pajak.com/pajak/setoran-ppn-pmse-capai-rp2612-triliun-pada-januari-2025/
Putri, AALD, Yasa, INP, & Putra, PYP (2025). Digital Tax Literacy on Mandatory Compliance. Scientific Journal of Management and Entrepreneurship, 4, 368–383. https://doi.org/https://doi.org/10.55606/jimak.v4i1.5392
Putri, FS, Hendrawati, TA, & Hasanah, UJE (2024). Optimizing VAT Implementation in E-Commerce Marketplaces to Encourage Tax Compliance. 9(2), 90–96.
Rahma, M. (nd). Tax Transparency and Taxpayer Trust in Taxpayer Compliance (Survey on Taxpayers in DKI Jakarta City). 4(1), 1–18.
Ramdan, A., Wulandari, W., Agung, PH, Wulaningsih, RW, Azizah, W., Ilmu, F., Publik, A., Publik, A., Karno, UB, & Pancasila, U. (2025). Analysis of the Implementation of VAT Collection Policy on Trade Transactions through Electronic Systems at Tax Offices for Foreign Bodies and Individuals. 4(4), 617–623. https://doi.org/10.54259/akua.v4i4.4586
Triansyah, I., & Putra, RR (2025). The Effect of Tax Literacy on Taxpayer Compliance with Digital Literacy as a Moderator. EKOMA: Journal of Economics, Management, and Accounting, 4(4), 6784–6797. https://doi.org/10.56799/ekoma.v4i4.8256
Wardani, DK, Prabowo, AA, & Aini, AN (2022). The Effect of Tax Transparency by the Tax Authorities and Trust on Taxpayer Compliance (A Case Study of Individual Taxpayers in East Belitung Regency). 1(2), 141–148. https://doi.org/10.54259/akua.v1i2.207
Wijaya, S., & Nirvana, AP (2021). Value Added Tax on Trade Through Electronic Systems (Case Study of PT Shopee Internasional Indonesia). Bilancia: Scientific Journal of Accounting, 5(3), 245–256. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Published
2026-04-30
How to Cite
Ermadiani, E., DP, R., Kesuma, N., & Rachelia, F. (2026, April 30). DETERMINATION OF CONSUMER TAX COMPLIANCE IN TRANSACTIONS E-COMMERCE : THE ROLE OF DIGITAL TAX LITERACY, UNDERSTANDING PMSE VAT, AND TAX TRANSPARENCY. Jurnal Manajemen, 14(2), 171-182. https://doi.org/https://doi.org/10.36546/jm.v14i2.1913
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