The Influence of Tax Awareness, Tax Knowledge, and Tax Socialization of Value Added Tax Imposition on Tax Compliance of E-Commerce Users

Tax compliance is a crucial element in optimizing tax revenues. Non-compliance taxpayers can result in a decrease in tax revenue. Tax compliance includes complying with tax regulations and disclosing income accurately and truthfully. This research aims to determine how socialization, awareness, and knowledge about taxation can influence taxpayer compliance in Indonesia, especially among business actors who have online shops on Shopee E-Commerce. This research used a quantitative approach. The questionnaires were distributed to collect data throughout the Gerbangkertosusila area (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan). After collecting the data, the data was processed using SPSS version 20 with linear regression. The research findings are as follows (1) tax compliance among e-commerce users was significantly influenced by tax knowledge; (2) e-commerce consumer compliance with tax regulations was influenced by tax awareness; and (3) tax socialization influences compliance with e-commerce consumer tax. This research recommends that the government and related institutions intensify information provision and increase tax outreach efforts among e-commerce business actors.