PENGARUH PENJUALAN E-COMMERCE, PENGETAHUAN PERPAJAKAN, DAN KEWAJIBAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PEMERINTAH KOTA TANGERANG SELATAN (Studi Kasus KPP Pratama Serpong Tahun 2025)

Abstract

This study aims to analyze the influence of e-commerce sales, tax knowledge, and tax obligations on tax revenue for the South Tangerang City Government, focusing on the Serpong Primary Tax Office (KPP Pratama Serpong) in 2025. This quantitative associative study employed purposive sampling, resulting in a sample of 107 online merchants operating on Shopee within the South Tangerang area. Data analysis was conducted using multiple linear regression (Ordinary Least Squares) with SPSS version 27 software. Test results indicate that the data are normally distributed (Asymp. Sig. = 0.059 > 0.05) and free from multicollinearity and heteroscedasticity issues. Partial analysis (t-test) revealed that e-commerce sales (Sig. 0.060 > 0.05), tax knowledge (Sig. 0.538 > 0.05), and tax obligations (Sig. 0.075 > 0.05) did not have a significant effect on tax revenue. Simultaneous analysis (F-test) also showed that the three variables combined did not significantly affect tax revenue (Sig. 0.307 > 0.05). This is attributed to the fact that the majority of respondents are micro and small business owners with annual incomes below IDR 500 million; consequently, they have not yet generated a massive, linear impact on local tax revenue.