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Abstract

Purpose: This study examines the understanding of e-commerce taxation among Indonesian entrepreneurs selling South Korean products online. The growing demand for South Korean goods has driven entrepreneurs to use e-commerce platforms to efficiently reach out to physical interactions.


Research Design and Methodology: This research adopted a qualitative descriptive approach. Primary data were collected through Google Forms and virtual interviews with a sample of online store owners. This method allowed a deeper understanding of the participants' perspectives on e-commerce tax issues.


Findings and Discussion: The study found that while some online shop owners are familiar with e-commerce tax regulations, others remain unaware due to a lack of socialization from tax authorities. The absence of clear communication about tax obligations creates a knowledge gap, leading to inconsistent compliance among business owners.


Implications: This research emphasizes the need for better tax education and socialization to improve compliance and support the growth of e-commerce in Indonesia. The findings suggest that tax authorities should focus on targeted outreach programs to ensure online store owners are well-informed about their tax obligations. This study contributes valuable insights for policymakers to enhance regulatory frameworks for e-commerce taxation.

Keywords

E-Commerce E-Commerce Tax Tax Knowledge Import Duty Mask Online Shop

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Zahirah, Z., Pramukti, A., & Arsyad, M. (2023). E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business. Advances in Taxation Research, 1(2), 105–113. https://doi.org/10.60079/atr.v1i2.103
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