The Determinant of Tax Compliance in Indonesia (Experience in E-Commerce Environment)

: The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The purpose of this research is to investigate the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. The population in this study consists of taxpayers engaged in online trading (e-commerce). The data analysis technique employed in this research is quantitative, utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings of this study indicate that the self-assessment system has a significant impact on tax awareness, tax socialization significantly affects tax awareness, and tax administration modernization has a significant influence on tax awareness. Furthermore, the self-assessment system significantly influences taxpayer compliance, tax socialization has a significant impact on taxpayer compliance, and tax administration modernization significantly affects taxpayer compliance. The study concludes that higher levels of self-assessment system, tax socialization, and tax administration modernization lead to increased tax awareness. Additionally, as tax awareness levels increase, taxpayer compliance also tends to rise.


The era of digitalization in
Indonesia not only affects social interaction but also affects current In collecting online trade taxes, ecommerce is based on certain principles (Sihombing, 2021 (2018), the main problem faced by DJP today is the low level of taxpayer compliance in the era of the

METHODS
This study uses a survey method, namely research conducted on large and small populations, but the data studied is data from samples taken from these populations so that relative events, distributions, and relationships between Sulastri 1 , Ronny Andesto 2 , Lin Oktris 3 |53 sociological and psychological variables are found (Sugiyono, 2019: 17). This research is also a type of quantitative research. Quantitative research is based on the logico-hypotheco-verifiative positivism paradigm (Sugiyono, 2019). The population in this study is ecommerce in the Jabodetabek area. The sampling technique used in this study is non probability sampling. Meanwhile, the decisive sampling technique is purposive sampling with the provision that the business is established in 2019-2022, domiciled in Jabodetabek, does not have outlets and sells online, has outlets and sells online, and has complete data according to the researcher's needs.
The data collection technique used in this study was through questionnaires. The questionnaire was made using a Likert scale of 1-5, and was arranged with variable indicators. The distributed questionnaires were tested first using validity tests and reliability tests. The collected data is then analyzed using SmartPLS 3:0. The tests made in the study consisted of descriptive analysis, validity and reliability tests, and hypothesis tests. The hypotheses tested in this study can be seen in the following model:

Figure 1. Hypothesis Model
Based on the figure above, the following hypothesis is formed: The hypotheses in this study are: H1: Self assessment system has a effect on Tax Awareness H2: Tax Socialization has a effect on Tax Awareness H3: Modernization of Tax Administration has a effect on Tax Awareness H₄: Self assessment system has a effect on Tax Compliance H5: Tax Socialization has a effect on Tax Compliance H₆: Modernization of Tax Administration has a effect on Tax Compliance H₇: Tax Awareness has a effect on Tax Compliance

RESPONDENT DEMOGRAPHICS
The demographics of respondents in this study are divided into several groups, namely based on the year of business establishment, taxpayer category, and domicile. The results of the demographic analysis of respondents based on the year of establishment of the business can be seen as follows: Based on the table above, it is known that respondents whose businesses were established in 2019 were 33% or as many as 33 respondents, in 2020 they were 39% or as many as 39 respondents who were the most dominant in this study, in 2021 they were 22% or as many as 22 respondents, and in 2022 they were 6% or as many as 6 respondents.
The next characteristic of respondents is the category of respondent taxpayers which are grouped into groups of individual taxpayers and corporate taxpayers. The existence of this grouping aims to find out the details of respondent information involved in the research.
Here is the detailed information: Based on the table above, the number of respondents to corporate taxpayers in this study was 61% or as many as 61 respondents were more dominant than individual respondents by 39% or 39 respondents from the total of all respondents, which are 100 respondents.
Meanwhile, based on the domicile of taxpayers, respondents were grouped into 5 groups. The division into 5 groups in question is as follows: Based on the table above, the number of respondents domiciled in Bekasi City and Bekasi Regency is 7% or 7 respondents, respondents who live in DKI Jakarta are 67% or 67 respondents which are the most dominant in this study, respondents who live in Tangerang City, Tangerang Regency, and South Tangerang City by 13% or 13 respondents, and respondents domiciled in Bogor City and Bogor Regency by 5% or 5 respondents.

Model Scheme of Partial Least Square (PLS)
Hypothesis testing using Structural Equation Modeling (SEM) analysis techniques with the SmartPLS v.3 program. The combination of all SEM components into a complete model of the measurement model and structural model, depicted in a flowchart (Path Diagram) to make it easier to see the causality relationships to be tested, which can be seen in the following figure.

Indicator Validity Test
To test the validity of the indicator used outer loading value or loading factor. An indicator is declared to meet the criteria or in the good category if the outer loading value > 0.7. Based on the table above, it is known that the AVE value in all variables is greater than 0.5 with values ranging from 0.714 to 0.765. Thus, it can be stated that each variable has a good convergent validity.

Discriminant Validity Test
From the AVE value that has been obtained, a discriminant validity test is carried out which explains that an indicator is declared to meet the discriminant validity if the AVE square root in the variable is the largest compared to the correlation of the variable with other variables or by looking at the crossloading value between the indicator and the latent variable is greater than other variables. Based on the table above, it can be seen that the cross loading value in bold in green has the highest value in the variable formed compared to the value of other variables with a cross loading value of more than 0.7, which ranges from 0.808 to 0.950. So it can be concluded that all indicators have met the criteria and can be said to be good for further analysis.

Inner Model Evaluation a. Coefficient of Determination (R2)
The evaluation of the Coefficient of Determination (R2) is used to show how much effect or influence the independent variable has on the dependent variable. Based on the output above, a Q 2 value of 0.570 was obtained in the variable of Taxpayer Compliance Interest (Z), a Q 2 value of 0.595 in the Tax Awareness variable (Y), a Q 2 value of 0.601 in the Tax Administration Modernization variable (X3), a Q 2 value of 0.651 in the Self assessment system variable (X1), and a Q 2 value of 0.594 in Tax Socialization (X2). So it can be concluded that this study has a good observation value because the Q 2 value obtained is greater than 0.

c. F-Square (Effect Size)
The F-Square value describes the minimum size that is considered meaningful. The values of 0.02, 0.15 and 0.35 can be interpreted whether the predictor of the latent variable has a weak, medium, or large influence at the structural level (Ghozali, 2015).

Note: B = Regression Coefficient
The test results above explain several things as follows: a. Self assessment system Knowledge (X1) has a positive and significant influence on Tax Awareness (Y) with a path coefficient value of 0.297 (T-Statistics = 3.054, P-value = 0.002). That is, the higher or better the value of the Self assessment system, the higher or increased Tax Awareness. b. Tax Socialization Knowledge (X2) has a positive and significant influence on Tax Awareness (Y) with a path coefficient value of 0.225 (T-Statistics = 2.336, P-value = 0.019). That is, the higher or better the value of Tax Socialization, the higher or increased Tax Awareness. c. Tax Administration Modernization Knowledge (X3) has a positive and significant influence on Tax Awareness (Y) with a path coefficient value of 0.445 (T-Statistics = 5.042, Pvalue = 0.000). That is, the higher or better the value of Tax Administration Modernization, the higher or increased Tax Awareness. d. Self assessment system Knowledge (X1) has a positive and significant influence on Taxpayer Compliance (Z) with a path coefficient value of 0.363 (T-Statistics = 4.141, P-value = 0.000). That is, the higher or better the value of the Self assessment system, the higher or higher the Taxpayer Compliance. e. Tax Socialization Knowledge (X2) has a positive and significant influence on Taxpayer Compliance (Z) with a path coefficient value of 0.198 (T-Statistics = 2.339, P-value = 0.020). That is, the higher or better the value of Tax Socialization, the higher or higher the Taxpayer Compliance. f. Tax  That is, the higher or better the value of Tax Awareness, the higher or higher the Taxpayer Compliance.

Self Assessment System Has a Significant Effect on Tax Awareness (Survey on the E-Commerce Online Commerce Sector in Jabodetabek)
Based on the General Tax Law, Article 1 No. 24 stipulates that free work is work performed by a person who has a special ability to obtain income unrelated to employment relations. Conversely, according to PMK No. 215/PMK.03/2018, Article 1 Paragraph 4, Certain Individual Business Entities are allowed to carry out commercial business activities or services, except services related to independent work. Taxpayers who do more than one place of business that is different from the place of residence of the Taxpayer.
Although the government has taken steps to improve taxpayer compliance, this is still low, one of which is an increase in increasing taxpayer awareness itself, taxpayer awareness is a taxpayer who is aware of his tax obligations and has the willingness to carry out and obey these obligations. Taxpayer awareness is very necessary because the tax collection system that applies in Indonesia now is a self assessment system which provides opportunities for taxpayers to complete their tax obligations (Fitriasuri &; Ardila, 2022). The collection system in Indonesia is a self assessment system, requiring taxpayers to actively participate in fulfilling their obligations. The implementation of the self assessment system is a way for the Indonesian government to give confidence to taxpayers to register, calculate, pay, and report their own obligations in accordance with applicable tax regulations.
Based on the results of the data analysis conducted, it can be seen that the positive value of the path coefficient is 0.297. It is also known that the value of the value of the Self assessment system is getting lower or worse, then Tax Awareness will be lower or decreased.

Effect on Tax Awareness (Survey on the E-Commerce Online Trade Sector in Jabodetabek)
Indonesia as a developing country always carries out development in all fields. National development is a continuous and continuous development that aims to improve the welfare of the community. National development will run smoothly if a country has a source of one of which is taxes. Taxes are something that must be well understood, it happens because taxes have become an important part of the economy. Anyone, especially taxpayers, will deal with taxes, although taxes are the most important thing in the economy, but not a few people have difficulty in setting taxes. This is because there are still many people who do not know well so they do not understand about taxes.
For the general public, taxes are a problem in an effort to report and pay their tax obligations. Tax  Tax Socialization is an effort made by the Director General of Taxes to provide tax knowledge to the public, especially taxpayers to know everything about taxation both in terms of tax regulations and procedures in appropriate ways. Accompanied by the renewal of the tax return reporting system and online tax payments since 2014, namely e-filing and e-billing, the Director General of Taxes always strives to provide this information through counseling or socialization so that it is better known and understood by Taxpayers (Lestary et al., 2021). The Directorate General of Taxes provides several points related to socialization indicators where these activities are expected to provide tax awareness on taxes modified from the development of tax service programs (Karlinah, 2022

Jabodetabek)
State revenue from taxes is very dominant, because taxes can determine the sustainability of the country's development and people's welfare. Tax revenue for a country has a very dominant role in supporting the wheels of government and continues to increase from year to year. But in practice, state revenue from taxes is still not running optimally. In connection with developments and changes regarding taxation and increasingly sophisticated technology, the Directorate General of Taxes (DJP) as an agency appointed by the government to collect tax revenues seeks to provide changes that are in line with the development needs of taxpayers. Therefore, it is necessary to carry out tax reform in Indonesia to maximize state revenue. The modernization of the tax administration system is a development program in the field of administration carried out by DJP or related agencies. A major change in the modernization of tax reporting occurred in 2014 when DJP issued Regulation Per-06/PJ/2014 concerning electronic-based tax reporting which requires PPN and PPh Article 21 reporting to use e-Filing on the DJP online website. Significant changes in tax services occur due to the implementation of regulations, from what was originally required by taxpayers to meet face-to-face in tax reporting, to online services that taxpayers can access anytime and anywhere. The improvement and development in the tax administration system is expected to increase awareness among taxpayers and can increase fiscal productivity so as to achieve voluntary compliance from taxpayers.
Based on the results of data analysis, it can be seen that a positive path coefficient value of 0.445 is obtained. It is also known that the value of T-Statistics (5.042) > value of T Modernization is getting lower, then Tax Awareness will be lower or decrease.

Self Assessment System Has a Significant Effect on Taxpayer
Compliance (Survey on the E-

Commerce Online Commerce Sector in
Jabodetabek) The development of a country's economy is something we often hear. In its development, the government needs large funding to carry out development. One of the sources of funding received by the state comes from taxes. Through taxes, the government can regulate its policies regarding taxation for various state purposes. Taxes hold important benefits in financing state expenditures, both for general financing purposes, as well as financing in the context of carrying out government functions (Hutauruk et al., 2019). Taxes in the State Budget (APBN) are the largest source of state revenue with an amount that continues to increase every year.
Tax reform changed the tax collection system in 1983 which came into effect on January 1, 1984, namely from an official assessment system to a self assessment system. In the previous official assessment system, the responsibility for tax collection lies entirely with the government authority represented by the tax officer (fiscus) as reflected in the tax determination system which is fully the authority of the tax administration. The taxpayer only acts as a payer of the amount of tax, which is previously set by the fiscus, while in the self assessment system, the taxpayer is entrusted to calculate, pay and report the amount of tax owed, and the fiscus itself is tasked with supervising it. The self assessment system requires active participation from the community in fulfilling their tax obligations.
Indonesia in the tax system adheres to the self assessment system as a tax collection system linking the level of compliance of taxpayers in paying their taxes. The higher the number of taxpayers correct, honest, and timely in depositing their taxes, it can directly increase taxpayer compliance.
Based on the results of data analysis, it can be seen that a positive path coefficient value of 0.363 is obtained. It is also known that the value of T-Statistics (4.141) > the value of T society and taxation is used as one of the government's affairs for state development to improve the welfare of citizens in supporting state development. Tax collection in a country is considered successful if there is a high level of national compliance and discipline so that taxpayers are automatically willing and obedient in paying their tax debts, so as to make taxes optimal and can be used in financing the development of the State and as a benchmark to measure taxpayer behavior is the level of compliance in carrying out the obligation to fill out and submit a Notification Letter (SPT) correctly and in a timely manner. The higher the level of truth in calculating, calculating, and submitting the Notification Letter (SPT) correctly and on time, it is expected that the higher the level of compliance of taxpayers in carrying out their tax obligations.
If taxpayer compliance is high, then State tax revenue will increase.
For this reason, it is necessary to study more deeply about matters that can affect the level of taxpayer compliance.
Based on the results of previous The Republic of Indonesia is a state of law based on Pancasila and the 1945 Constitution that upholds the rights and obligations of citizens. One of the obligations of citizens is to pay taxes as contained in Article 23a of the 1945 Law which reads: "Taxes and other levies of a coercive nature for State purposes are regulated by law". Taxes are the main source of state revenue in government financing and development. Indonesia relies on several sectors such as state revenues sourced from taxes, non-tax revenues, to revenues derived from loans or foreign aid. However, one of the biggest sources of revenue is revenue from the tax sector, so the amount of tax revenue that has been targeted needs to be optimized.
The participation of taxpayers greatly determines the achievement of the tax revenue plan. However, in practice it is often found that there are taxpayers who lack or do not have awareness in carrying out tax obligations correctly and even make tax avoidance efforts, so that affects the decrease in the level of taxpayer compliance and reduced state revenue. The lack of willingness to pay taxes, among others, the results of tax collection can not be directly felt by taxpayers. This happens because people do not know the concrete form of rewards from the money spent to pay taxes. People will be more inclined to meet their basic needs first than to fulfill their tax obligations.
The phenomenon that occurs from these data proves that there are still taxpayers who have not complied in carrying out their tax obligations in terms of paying taxes. This noncompliance of taxpayers is due to the low awareness of taxpayers to pay taxes. Because paying taxes is not an easy and simple action to get something (consumption) for society, but its implementation is full of emotional things. Basically, no one enjoys paying taxes like shopping. In addition, the potential to survive not paying taxes has become taxpayers behavior. Therefore, taxpayer awareness in paying taxes is the most important factor.
Taxpayer awareness affects compliance. The higher the level of taxpayer awareness, the compliance of taxpayers in carrying out their tax obligations, namely paying taxes, will increase and tax revenue will be achieved.
Based on the results of the data processing carried out, it can be seen that the positive path coefficient value of 0.234 is obtained. It is also known that the value of T-Statistics (3.424) > value of T