Vol 12 No 1 (2023): Proceedings of Data in Education, Culture, and Interdisciplinary Studies
Data Articles in Law Science

Exploring the Nexus of E-Commerce and Tax Evasion: A Comprehensive Data Analysis
Mengeksplorasi Keterkaitan E-Commerce dan Penghindaran Pajak: Analisis Data Komprehensif

Muhammad Imam Effendi
Universitas Muhammadiyah Sidoarjo, Indonesia
Noor Fatimah Mediawati
Universitas Muhammadiyah Sidoarjo, Indonesia
Anita Rohma Fidayanti
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published October 16, 2023
  • E-Commerce,
  • Tax Evasion,
  • Dataset,
  • Legal Aspects,
  • Online Business
How to Cite
Effendi, M. I., Mediawati, N. F., & Fidayanti, A. R. (2023). Exploring the Nexus of E-Commerce and Tax Evasion: A Comprehensive Data Analysis. Proceedings of The ICECRS, 12(1). https://doi.org/10.21070/icecrs.v12i2.1531


This dataset, compiled from 1523 documents retrieved via lens.org using "E-Commerce" and "Tax Evasion" keywords, focuses on the legal aspects of online business. After refining document types to "Journal Article" and "Conference Proceeding," 771 relevant documents were obtained. The goal was to create a resource aiding research into the intersection of E-Commerce and Tax Evasion. Employing document type filters ensured a refined dataset for scholars and researchers. Results yielded a comprehensive collection facilitating insights and further analysis in this domain. This dataset serves as a valuable tool for understanding the legal dimensions of online business practices and their implications regarding tax evasion.

Highlights :

  • Dataset comprising 771 documents on E-Commerce and Tax Evasion
  • Facilitates in-depth research into the legal intersection of online business and tax evasion
  • Valuable resource for scholars investigating the legal dimensions of E-Commerce practices

Keywords: E-Commerce, Tax Evasion, Dataset, Legal Aspects, Online Business


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