This thesis discusses the Influence of Tax Knowledge, Taxpayer Awareness, and Tax Rates on the Compliance of Individual Taxpayers with Tax Sanctions as a Moderation Variable in E-Commerce Business Actors. (Case Study at Owner Online Shop in Indonesia). This study uses quantitative descriptive methods with ECommerce business actors as respondents. The results of this study are that tax knowledge has a significant effect on compliance with individual taxpayers. Awareness of taxpayers has a negative effect on compliance of individual taxpayers. E-commerce tax rates have a significant effect on individual taxpayer compliance. Tax sanctions are able to moderate the effect of e-commerce tax knowledge on individual taxpayer compliance of ecommerce players. Tax sanctions are not able to moderate the effect of e-commerce taxpayer awareness on individual taxpayer compliance with e-commerce players. Tax sanctions are able to moderate the effect of e-commerce tax rates on individual taxpayer compliance of e-commerce players.

Keywords : E-commerce Tax Knowledge, Taxpayer Awareness, E-Commerce Tax Rates, Tax Sanctions, Ecommerce Taxpayer Compliance