Abstract
This research was conducted to determine the level of understanding of online business people on e-commerce taxes in Medan City, using a qualitative approach with primary data sources obtained from interviews with online business people in Medan City. The number of respondents was 25 people. The analysis carried out in this study included descriptive statistical analysis, with stages: data collection, data analysis, and conclusion.Based on the results of the study, it was concluded that online business people in Medan City, the majority of respondents did not understand taxation in general or the application of e-commerce taxes. Which results in disproportionate growth of e-commerce businesses and tax revenues by the state
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