Exploring Tax Compliance Behavior Among Digital Economy Participants in Emerging Markets
DOI:
https://doi.org/10.55927/jambak.v5i1.2Keywords:
Tax Compliance, Digital Economy, Emerging Market, Tax Knowledge, TrustAbstract
This study aims to analyze tax compliance behavior among digital economy participants in an emerging market context, specifically Indonesia, by examining the influence of tax knowledge, tax system ease, tax sanctions, and trust in government. Using a quantitative approach, data were collected through a survey of 120 digital economy participants in Jakarta employing purposive sampling. The study utilized structured questionnaires with Likert scales and applied multiple linear regression for data analysis. Data were collected within a defined cross-sectional period. The findings indicate that tax knowledge, system ease, and trust in government significantly enhance tax compliance, while tax sanctions show a weaker effect. The study contributes to behavioral tax compliance literature and provides policy implications for improving digital tax systems.
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