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PENGARUH PENJUALAN E-COMMERCE TERHADAP UTANG PPN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TRIWULAN PERIODE 2017-2019

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ABSTRACT THE EFFECT OF E-COMMERCE SALES ON VAT PAYABLE ON THE COMPANY'S SUB-SECTOR OF RETAIL TRADE LISTED ON INDONESIA STOCK EXCHANGE QUARTERLY PERIOD 2017-2019 Written by: Febriani Isabel Manalu Nim: 1632191 This research aims to determine the influence of e-commerce sales of value-added tax debt in retail sub-trade sector companies listed on the Indonesia Stock Exchange quarterly period 2017 – 2019 partially or simultaneously.Research is conducted using descriptive statistic methods, descriptive coefficient analysis, coefficient of determination analysis, regression analysis, hypothesis testing and significant tests.The sample selection method in this study uses purposive sampling. The Data for this study is the financial statement of the company's published sub-sector of retail trade.The secondary Data will be processed using SPSS, then concluded. The results of the analysis of this research are the simultaneous sale of e-commerce stating that there is a positive relationship between e-commerce against value-added tax debt.The calculated t value is 0451 and the significance value of 0.655 > 0.05 means that the ecommerce is not significant to the value added tax payable. Keywords: E-commerce sales, Value added tax payable