TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY

Febriani Febriani; Tenriwaru Tenriwaru; Sitti Hartati Hairuddin

doi:10.35129/ajar.v5i01.277

Febriani Febriani

Universitas Muslim Indonesia

Tenriwaru Tenriwaru

Universitas Muslim Indonesia

Sitti Hartati Hairuddin

Universitas Muslim Indonesia

Keywords

E-commerce, SME's Tax, Transparency

Abstract

This study aims to determine the extent of transparency of e-commerce tax
accountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informants used in this study are SME actors. Data collection techniques used are data reduction, triangulation, data presentation, data verification and the final conclusion of the study. The results of this study indicate that the transparency of tax accountability on e-commerce activities by SME towards income tax payments means that most SME have fulfilled their tax obligations and some of them have not fulfilled their tax obligations due to the absence of special tax rules for selling online.

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Published

Feb 17, 2022

DOI https://doi.org/10.35129/ajar.v5i01.277

How to Cite

Febriani, F., Tenriwaru, T., & Hairuddin, S. (2022). TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY. AJAR, 5(01), 22-42. https://doi.org/https://doi.org/10.35129/ajar.v5i01.277

Issue

Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR)

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