Analisis Yuridis Terhadap Prosedur Perpajakan di E-Commerce

Penulis

  • Retno Catur Kusuma Dewi STIE PGRI Dewantara Jombang

DOI:

https://doi.org/10.53027/jp.v4i2.135

Abstrak

Electronic commerce, indeed provides many benefits, both for traders and consumers, so that the use of the internet in making transactions is still in demand and is expected to replace transactions that still use conventional patterns, namely transactions of buyers and sellers face to face, to make payments and make purchases goods .. The convenience and many advantages are the main reasons for online merchants who are involved in E-Comerce.The research method used in this research is the normative juridical approach. Juridical Analysis of Tax Collection in E-Commerce Transactions in Indonesia discusses the development of the internet in the business world, especially trade, provides many advantages but also provides losses for both sellers and buyers. is an activity of selling and buying goods and / or services through the internet network (Online). The rapid development of ECommerce in Indonesia raises questions about the taxes imposed on this E-Commerce transaction. From the above problems, the author will discuss how the development of e-commerce in Indonesia, how the e-commerce taxation procedures in Indonesia, and how to analyze the juridical procedures for e-commerce taxation in Indonesia. Business actors that carry out trade in goods and services through online retail, classified ads, daily deals, and social media are required to comply with the provisions related to PPN, PPnBM, and PPh in accordance with applicable regulations. 010/2018 comes into effect on 1 April 2019, At this time, we are using electronic equipment to carry out commercial transactions in such a way that we don't feel the need to ignore the implications that this will have. In contrast to ordinary trade transactions, e-commerce transactions have some very special characteristics that result in rather complex tax implications for these activities.Keyword: E-commerce; E-commerce tax; and Juridical Analysis.

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http://www.pengertianartidefinisi.com/pengertian-hukum-yuridis/ diakes pada 01 November 2020, pukul 16.00

Statistik e-commerce 2019 hal 11

https://www.kemenkeu.go.id/publikasi/berita/ini-ketentuan-pajak-bagi-pelaku-e-commerce/

Diterbitkan

2020-12-31

Terbitan

Bagian

ORIGINAL RESEARCH