ANALISIS PENERAPAN PAJAK ATAS TRANSAKSI E-COMMERCE

Authors

  • Muhammad Hamdan Universitas Wiraraja
  • Isnani Yuli Andini Universitas Wiraraja

DOI:

https://doi.org/10.33197/jabe.vol8.iss2.2022.1031

Keywords:

E-Commerce taxes, taxpayers, tax authorities

Abstract

This study aims to find out the general description, supporting factors and constraints of the application of taxes on e-commerce transactions in Indonesia. The method of data analysis in this study is to use a descriptive method. So the authors use the method of observation, interviews and documentation in collecting the data manually itself.

And the results obtained in this study are that the perpetrators of E-Commerce transactions can also be categorized as tax subjects who have an obligation to pay taxes to the state. And there are several supporting factors in the application of taxes to e-commerce transactions, namely for the tax authorities: Data and information for taxpayers, then for taxpayers: Provision of facilities (infrastructure) for taxpayers in carrying out tax obligations, Expanding business in the field of e-commerce, and sales strategy. Apart from the supporting factors, of course there are also some obstacles experienced by the tax authorities, namely: There are still many e-commerce players who do not have a TIN, and the emergence of non-legal applications. And for taxpayers are: Lack of socialization, Little knowledge about taxes, Lack of awareness about tax developments, Fear of taxes.

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References

Adam, D. V., & Astin, I. P. (2019). Kebijakan Pengenaan Pajak Atas Transaksi Perdagangan Online (E-commerce). Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), (2), 220-226.

Budi, C. (2018). Menyasar Pajak Transaksi E-commerce. Jakarta: Direktorat Jenderal Pajak Kementerian Keuangan.

Mogi, M. C. (2021). Potensi Dan Hambatan Dalam Pengenaan Pajak Penghasilan Dan Pajak Pertambahan Nilai Terhadap Usaha Berbasis Online (E-commerce) Di Indonesia. Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan, 19(2), 604-615.

Rahayu, H. A., & Putranto, H. A. (2019). Pajak E-commerce di Indonesia. Seminar Nasional dan The 6th Call For Syariah Paper (SANCALL) 2019.

Resmi, S. (2016). Perpajakan Teori dan Kasus. Jakarta: Salemba Empat.

Sugiono. (2010). Metode Penelitian Kuantitatif Kualitatif R&D

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Published

2023-08-14

How to Cite

Hamdan, M., & Andini, I. Y. (2023). ANALISIS PENERAPAN PAJAK ATAS TRANSAKSI E-COMMERCE. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(2), 2268–2281. https://doi.org/10.33197/jabe.vol8.iss2.2022.1031

Issue

Vol. 8 No. 2 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

License

Copyright (c) 2023 Muhammad Hamdan, Isnani Yuli Andini

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