THE ROLE OF TAX SANCTIONS IN MODERATING THE EFFECT OF UNDERSTANDING AND AWARENESS OF TAXPAYERS ON TAXPAYER COMPLIANCE OF SMALL MICRO AND MEDIUM ENTERPRISES USING E-COMMERCE

Abstract

This study aims to determine the role of sanctions on understanding and awareness of e-commerce MSME taxpayer compliance. This study uses a sample of 48 micro, small and medium business traders using e-commerce in South Jakarta. The data used in this study is quantitative data sourced from MSMEs that sell customised clothing on Tokopedia and Shopee e-commerce. The data collection method uses a questionnaire with a Likert scale. The results of the study show that understanding and sanctions affect increasing individual taxpayer compliance in MSME traders of custom-made clothing sold on e-commerce sites Tokopedia and Shoppee in the South Jakarta area.