ANALYSIS OF THE APPLICATION OF TAX REGULATIONS AND INCENTIVES TO THE COMPLIANCE OF ONLINE MSME F&B TAXPAYERS IN E-COMMERCE

Abstract

The purpose of this study was to determine the relationship between knowledge and incentives in tax regulations on MSME tax compliance. The population in this study were MSME taxpayers in the food and beverage category in East Jakarta and the sample used was 70 respondents. The research method used is qualitative descriptive analysis. The results showed that one of the taxes that can be imposed on e-commerce transactions is Income Tax (PPh). There is no difference in tax treatment imposed on transactions through e-commerce with transactions through conventional means. Regarding taxation, most MSME players, especially in the East Jakarta area, do not know the tax regulations on e-commerce transactions due to lack of knowledge and public awareness to pay e-commerce taxes. The implementation of incentive policies is also still considered less useful for taxpayers, and taxpayers are still less compliant with tax regulations.