Kebijakan Optimasi Pajak Penghasilan Dalam Kegiatan E-Commerce

Cahyadini, Amelia; Margana, Indra Oka

doi:10.25123/vej.3071

Cited by 5 publications

(4 citation statements)

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“…Another thing to remember is that the imposition system of the online business taxpayer is not different from conventional shop in general; the only difference is that the media used in this case is the internet (Cahyadini, 2018). There is no difference between the tax application on the online business and that on the conventional shop because based on Article 4 paragraph (1) letter d of the Income Tax Law, the profit from sales is one of the income tax objects.…”

Section: Personal Shopper As Taxpayermentioning

confidence: 99%

The Problems of Collection of Income Tax on Personal Shoppers in Indonesia

Labibah

Warisle

Faizin

2021

J.D.Hk.

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This research examines the collection of income tax on personal shopper which is reviewed from Law Number 36 the Year 2008 and the legal consequences for personal shopper who do not pay taxes due to the rise of a personal shopper who avoids paying taxes. The purpose of this study was carried out to get a clear understanding and knowledge about income tax collection on a personal shopper. The research method used is normative legal research. The results obtained from research are that the personal shopper is a taxpayer who is obliged to pay taxes on profits from income for the benefits of its services. This research results in terms of legal consequences for the personal shoppers who do not pay taxes, are subject to sanctions both administrative sanctions and criminal sanctions. Administrative sanctions are assessed by taxpayers who pay their taxes after maturity. Criminal sanctions are imposed if the taxpayer commits a serious violation that causes a loss in state income and is carried out by the violator more than once.

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Section: Personal Shopper As Taxpayermentioning

confidence: 99%

The Problems of Collection of Income Tax on Personal Shoppers in Indonesia

Labibah

Warisle

Faizin

2021

J.D.Hk.

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“…Pajak merupakan salah satu hak negara yang bersifat memaksa terhadap masyarakat (Sinaga, 2014). Pendapatan dari negara dapat ditingkatkan melalui sistem pajak yang diberlakukan dalam masyarakat (Cahyadini & Indra, 2018). Sumber penerimaan potensial diberlakukan dari sistem penerimaan pajak yang telah diberlakukan (Pangerapan & Wokas, 2016).…”

Section: Pendahuluanunclassified

The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020)

Rumapea,

Sumarsan,

Simanjuntak

et al. 2024

MARCOPOLO

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Tax is one of the state's rights which is coercive towards society. Income from the state can be increased through the tax system implemented in society. Potential sources of revenue come from the tax revenue system that has been implemented. The purpose of this writing is to analyze the influence of good corporate governance and accounting conservatism on tax avoidance. The type of research used is quantitative. The significance value obtained is 0.008 <0.05, this means that tax avoidance is influenced by accounting conservatism, audit committees, independent commissioners, and institutional ownership. The Adjusted R2 value obtained is 0.331, meaning the contribution of accounting conservatism, audit committee, independent commissioners and institutional ownership is 33.1%.

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“…There is no differing tax imposition and tax regulations between e-commerce transactions and conventional transactions [33]. In 2015, the Indonesian government issued SE-06/PJ/2015, which states that the tax imposition of e-commerce and conventional transactions has the same tax administration provisions.…”

Section: Law Number 42 Of 2009 (Value Added Tax Law) and Its Derivativesmentioning

confidence: 99%

Optimizing Income Tax and Value Added Tax on E-Commerce Transaction

Darmayasa¹,

Kumontoy²

2022

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Edu

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Indonesia has had declining tax revenue for the past two years. This research aimed to analyze how to optimize income tax and VAT on e-commerce transactions. This research was a qualitative and literature study review. Data came from international tax regulation practices on e-commerce transactions. Findings confirmed that tax imposition on e-commerce and conventional transactions were similar. It is necessary to create legal certainty and comprehensive tax regulation on e-commerce transactions. The government needs to evaluate taxable e-commerce transactions as an embodiment of fair regulation. This research provides a theoretical contribution for taxation on ecommerce transactions to increase tax basis.

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Kebijakan Optimasi Pajak Penghasilan Dalam Kegiatan E-Commerce

Cited by 5 publications

References 0 publications

The Problems of Collection of Income Tax on Personal Shoppers in Indonesia

The Problems of Collection of Income Tax on Personal Shoppers in Indonesia

The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020)

Optimizing Income Tax and Value Added Tax on E-Commerce Transaction

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