Analysis of Taxpayer Awareness in West Java MSME Tax Payment Compliance on E-Commerce Platform Users

Abstract

This research needs to be done to find out how much influence taxpayer awareness has on MSME tax payment compliance on e-commerce platform users. The purpose of the study was to find out how much awareness of taxpayers toward MSME tax payment compliance among e-commerce platform users. The research is expected to provide theoretical and practical knowledge for company managers, writers, communities, and MSMEs in digging up information about taxpayer awareness in paying tax compliance for MSMEs using e-commerce. This research is also expected to provide benefits in increasing the knowledge, expertise, and competence of researchers in the future. This study aims to look at the awareness of taxpayers, especially MSME actors who use e-commerce platforms in carrying out their business activities in compliance with paying taxes.