ANALISIS KEPATUHAN PAJAK FREELANCER DI ERA GIG ECONOMY

The development of the digital economy and the gig economy phenomenon in Indonesia have driven an increase in the number of freelancers, including in Sukabumi. Despite their income and access to a modern tax system, tax compliance among freelancers remains relatively low. Low tax literacy, varying perceptions of sanctions, and obstacles in tax administration are suspected factors influencing this compliance. Based on this phenomenon, this study aims to analyze the influence of tax literacy, tax sanctions, and ease of tax administration on freelancer tax compliance in the gig economy era. This study used a quantitative method with an associative approach. Data were obtained by distributing questionnaires to 96 respondents selected using simple random sampling based on the following criteria: having a Taxpayer Identification Number (NPWP), residing in Sukabumi, and working as a digital freelancer. Data analysis was performed using multiple linear regression using SPSS software. The results show that partially, the variables of tax literacy, tax sanctions, and ease of tax administration have a positive and significant effect on freelancer tax compliance. Simultaneously, these three variables also significantly influence tax compliance, with a coefficient of determination (R²) of 73.3%. These findings confirm that increased tax literacy, clarity of sanctions, and ease of tax administration processes play a significant role in encouraging digital freelancers' tax compliance
.Keywords: Tax Literacy, Tax Sanctions, Ease of Tax Administration, Tax Compliance, Freelancers, Gig Economy