Does Tax Uncertainty Affect Tax Avoidance E-Commerce?

Diyah Probowulan, Heru Tjaraka

Research output: Contribution to journalArticlepeer-review


This study aimed to obtain empirical proof of tax uncertainty and tax avoidance's impact on e-commerce businesses. Regression data panels with independent variable variations in tax rates and tax types were used as dummy variables. This study found that this type of tax affects tax avoidance, whereas variations in tax rates show no effect. In e-commerce businesses, various types of taxes are avoided. The types of taxes vary between countries that affect tax avoidance. The calculation mechanism can have an impact on changing selling prices which can reduce e-commerce margins. Margin is the determinant of CETR as a tax avoidance formulation, which can be used as a consideration for e-commerce to make its tax avoidance strategy. Tax avoidance can be viewed as opportunistic action committed by taxpayers. E-commerce businesses can also avoid taxes by considering the types of taxes they receive. This research examines tax uncertainty about e-commerce tax legislation. Tax uncertainty occurs because of variations in tax rates and the type of tax imposed on e-commerce transactions in each country, which contain risks for cross-border e-commerce players. It has never been analyzed in terms of tax avoidance efforts.

Original languageEnglish
Pages (from-to)147-154
Number of pages8
JournalQuality - Access to Success
Issue number199
Publication statusPublished - Mar 2024


  • Business Decisions
  • Tax Avoidance
  • Tax Uncertainty
  • e-Commerce


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