INCOME TAX IMPOSITION ON ENTREPRENEURS IN ONLINE TRADING TRANSACTIONS (E-COMMERCE) A STUDY OF VAPE ENTREPRENEURS IN ONLINE TRANSACTIONS IN TONDANO CITY
Keywords:
Income Tax, Harmonization of Tax Regulations (HPP) Number 7 of 2021Abstract
This study examines the income tax burden on e-commerce entrepreneurs using a case study of vape entrepreneurs in Tondano. It aims to analyze the implementation of income tax in the e-commerce sector, particularly in the vape business, and to identify the barriers and challenges faced by vape entrepreneurs in fulfilling their tax obligations. This study uses a qualitative approach with a case study methodology. Data were collected through in-depth interviews with six entrepreneurs, as well as through the evaluation of documents and expert literature on tax regulations in Indonesia. Data analysis was conducted using thematic analysis to identify key patterns and themes. Key barriers include a lack of knowledge of applicable tax regulations, the complexity of the tax system, and a lack of guidance from tax authorities. The study also revealed that regulatory uncertainty and inconsistent law enforcement contribute to low tax compliance among vape entrepreneurs. Therefore, this research is expected to make a positive contribution to the development of tax policy in the e-commerce sector, particularly for vape entrepreneurs in Tondano City.
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