PRAKTIK BISNIS E-COMMERCE DAN TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN RITEL INDONESIA

Aisyah Cahyuningtias, Nurul Aisyah Rachmawati

Abstract


The rapid expansion of e-commerce has significantly transformed retail transactions and has introduced new challenges for the supervision of corporate tax. This research investigates the impact of e-commerce business practices on corporate tax avoidance and assesses whether the observation year moderates this relationship. Tax avoidance is proxied by Book-Tax Differences (BTD). The sample consists of 63 retail companies listed on the Indonesia Stock Exchange from 2018 to 2024, resulting in 441 firm-year observations. E-commerce practices are measured using a dummy variable that indicates the presence of official marketplace stores, authorized online sales channels, or e-commerce disclosures in annual reports. The data are analyzed through panel regression employing a fixed-effects model with firm clustered robust standard errors. The findings demonstrate that e-commerce business practices have a negative and statistically significant effect on BTD, suggesting that digital transaction records and third-party platform involvement enhance traceability and diminish opportunities for aggressive tax strategies. Nevertheless, the interaction between e commerce and year lacks statistical significance, implying that this relationship does not exhibit consistent change over time. This study provides evidence from an emerging economy that digitalization may enhance tax transparency despite the increasing complexity of transactions.



Keywords: Book-Tax Differences; E-Commerce; Retail Companies; Tax Avoidance

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References


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DOI: https://doi.org/10.31326/.v6i1.2958

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