THE PERSPECTIVE OF CONSUMERS’ AWARENESS, KNOWLEDGE, AND TAX SOCIALIZATION ON E-COMMERCE TAX POLICY

Indonesia's Ministry of Finance has confirmed that online marketplaces and
sellers must comply with VAT and income tax obligations started from April
2019. However, the rules were retracted on the day in which it was supposed to
take effect. It may show that the execution of tax imposition on e-commerce
transactions is not as simple as it is. Some of the e-commerce players gave
positive responds and some others gave negative feedbacks as the implementation
has resulted in higher prices for online goods and services and this may cause
burden to people. Therefore, this study was carried out to find out the perspective
of consumers on e-commerce tax policy. The objectives of this study are to
identify the level of consumer’s awareness, knowledge, and tax socialization on ecommerce tax policy. The sample comprised of 105 university students in Jakarta.
Convenience sampling was used as the sampling design. The method used in this
study was quantitatively using questionnaires as the main instruments. The results
showed that the level of awareness had not reached the satisfactory level,
meanwhile the level of knowledge and tax socialization had a positive significant
influence on e-commerce tax policy.