Abstract:
The purpose of this study is to determine the effect of the readiness of the
Law and the supervision of Tax Staff on the intensification of income tax from e -
Commerce in the district of Bekasi. The variables used in this study are the
dependent variable of income tax intensification from e - Commerce, while the
dependent variable is the readiness of the Law and the supervision of the tax
authorities. The data used in this study is the primary data obtained from the
distribution of questionnaires to be given to the respondents ie tax payers who do
online business as much as 105 respondents with the method of non probability
sampling. Data analysis method used is multiple linear regression analysis. The
results of this study indicate that the readiness of the Act has a positive and
significant effect on the intensification of income tax from e - Commerce (t count
2,207 > t table 1,983) And fiscal oversight has a positive and significant effect on
the intensification of income tax from e - Commerce (t count 8,260 > t table
1,983) while simultaneously the readiness of Law and fiscal oversight together
equally positive and significant to the intensification of income tax from e -
Commerce. (F count 77,315 > F table 3,08)
