Pengaruh Pemahaman Kebijakan Pemungutan PPh 22 Marketplace dan Persepsi Kemudahan Administrasi terhadap Kepatuhan Penjual Online di Kota Kediri : Moderasi Preferensi Risiko

E-commerce platforms have collected Article 22 Income Tax on online sellers' income since 1 October 2026 under Minister of Finance Regulation Number 37 of 2025. The policy schedule changed twice in 2026. Empirical evidence on seller readiness at the city level is not yet available. This article builds a conceptual framework for the tax compliance of online sellers in Kediri City through policy understanding, perceived administrative ease, and risk preference. The study uses document analysis and a literature synthesis of publications from 2021 to 2025. The authors reviewed official announcements from the Directorate General of Taxes, e-commerce transaction data, data on micro, small, and medium enterprises (MSMEs), and seven prior studies. The authors also designed a quantitative survey with 100 respondents, a Likert-scale questionnaire, and moderated regression analysis. The review shows three findings. First, e-commerce transaction value rose from IDR 205.5 trillion in 2019 to IDR 487.01 trillion in 2024. Second, 653 thousand of 1.6 million MSMEs with a taxpayer identification number paid final income tax consistently in 2024. Third, prior studies have not tested these three factors in one model for online sellers. The review produces four hypotheses and a 35-item instrument. The article concludes that the moderation model merits testing.