Internal and external factors that affect the tax payment efficiency of entrepreneurs who selling products through online channels on the Shopee

Abstract

The objectives of this research were 1) to study internal factors that affected the tax payment efficiency of entrepreneurs who sell products through online channels on the Shopee platform and2) to study external factors that affected the tax payment efficiency of entrepreneurs who sell products through online channels on the Shopee platform. The sample group used in the research consisted of 400 entrepreneurs who sell products through online channels on the Shopee platform. The researcher collected data by using questionnaires. Statistics used in research were that descriptive statistics included percentages, averages, and standard deviations, and inferential statistics included Pearson’s correlation analysis and multiple regression analysis. The findings indicated that the tax knowledge of entrepreneurs selling products through online channels on the Shopee platform was positively correlated with their tax efficiency, in terms of completeness of tax payment, timeliness of tax payments, accuracy of tax payments and savings in paying taxes, statistically significant at the .01 level. The external factor of receiving advice from tax collection agencies also played a significant role. It had a positive influence on the tax efficiency of enterprises regarding timeliness of tax payments and the economic aspects of paying taxes, but external regulatory factors crucially have a positive influence on the tax efficiency of enterprises Concerning completeness of tax payments, timeliness of tax payments.