Pemajakan Atas Transaksi  Melalui Online Marketplace

Fitriandi, Primandita

doi:10.31092/jpi.v4i1.824

Cited by 5 publications

(6 citation statements)

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“…The aim of the Director General of Taxes (DJP) in issuing this online tax service policy is to increase tax revenues. The Regional Revenue Agency (Bapenda) as one of the providers of online tax services, especially regional taxes, also has the aim of increasing regional tax revenues so that they become effective and efficient (Fitriandi, 2020;.…”

Section: Resultsmentioning

confidence: 99%

Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id

Mulatsih

2023

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Online tax services through the BAPENDA website are one of the policies of the Directorate General of Taxes (DGT) so that taxpayers can complete their taxes electronically. Based on Circular number SE – 42 /PJ/2017, online tax service is an electronic system provided by the Directorate General of Taxes or other parties appointed by the Directorate General of Taxes to be used by taxpayers who want to manage their taxes electronically through DJP Online and Electronic service provider. In compiling this thesis, the author used descriptive research methods. The results show that online tax services hrough www.pajakonline.jakarta.go.id are the right strategy to increase local tax revenues because this service really helps taxpayers save time and costs, learn features on the website, reduce paper use, and reduce mobility during the Covid-19 pandemic. However, there are still internal barriers in terms of technology, namely inaccessibility of the website, network errors, and unstable electricity, while external obstacles include the lack of understanding and knowledge of taxpayers about TI. Efforts that have been made by the tax authority are conducting campaigns to the public directly or through the Bapenda website on how to use online tax services. Tutorials such as how to register and how to apply for a tax deduction online have also been created. To further improve online services, campaigns should be increased and counseling should also be provided so that taxpayers are more aware and better understand online tax services.

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Section: Resultsmentioning

confidence: 99%

Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id

Mulatsih

2023

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“…Pemotongan pajak oleh penyedia platform marketplace menghasilkan mekanisme pembayaran pajak yang sederhana sehingga biaya pemungutan pajak pun menjadi lebih efisien. Prinsip netralitas pun akan terwujud dengan adanya mekanisme ini karena tidak membedakan pengenaan PPN antara pedagang konvensional dengan pedagang digital (Fitriandi, 2020).…”

Section: Penerapan Mekanisme Ppn Pmse Apabila Diimplementasikan Atas ...unclassified

Kajian Pemungut PPN Lainnya Dalam Mekanisme PMSE Atas Transaksi Digital Domestik: Proposal Untuk Indonesia

Putri

Wijaya

2022

JPI

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The purpose of this research is to examine the application of Value Trading Tax (VAT) on Trade Through Electronic Systems (PMSE) for digital transactions between customs regions in Indonesia. The research method used is descriptive qualitative with sources from the State Finance Polytechnic of STAN, the Directorate General of Taxes, and the Fiscal Policy Agency. The results show that the high number of digital ecommerce transactions in Indonesia creates potential opportunities for tax revenue. By adapting the PMSE VAT mechanism, the government can shift the VAT collection mechanism on digital transactions in Indonesia, which originally used the taxable entrepreneur mechanism (PKP) where the collector is the seller. While in PMSE, the collector is the marketplace platform as a intermediary collection. The PMSE mechanism does not require a PKP threshold to appoint the VAT collector. The implementation of this mechanism can strengthen the VAT taxation base. The PMSE VAT mechanism for Indonesia`s digital transactions will create efficiency, effectiveness and simplicity in the tax collection system. The government will also find it easier to reach the principle of neutrality and equal treatment between conventional actors and digital business actors. In addition, from the government side and platform providers, there will also be substantial benefits or incentives if this policy is successfully implemented. The government can implement a mechanism through Section 32A of Law No. 7 2021 on harmonizing tax regulations. The existence of the basis of the Law on Harmonization of Tax Regulations will create favorable conditions for the General Department of Taxation in drafting implementation documents. Tujuan penelitian adalah mengkaji penerapan Pajak Perdagangan Nilai (PPN) atas Perdagangan Melalui Sistem Elektronik (PMSE) atas transaksi digital antar daerah pabean di Indonesia. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan narasumber yang berasal dari Politeknik Keuangan Negara STAN, Direktorat Jenderal Pajak, dan Badan Kebijakan Fiskal. Hasil penelitian menunjukkan bahwa tingginya transaksi digital e-commerce di Indonesia menciptakan peluang yang potensial dalam penerimaan perpajakan. Dengan mengadaptasi mekanisme PPN PMSE, maka pemerintah dapat menggeser mekanisme pemungutan PPN atas transaksi digital di Indonesia yang semula menggunakan mekanisme pengusaha kena pajak (PKP) di mana pemungutnya merupakan penjual. Sementara dalam PMSE, maka pemungutnya adalah platform marketplace selaku intermediary collection. Mekanisme PMSE tidak membutuhkan adanya batasan PKP untuk menunjuk pemungut PPN-nya. Penerapan mekanisme ini dapat memperkuat basis pemajakan PPN. Mekanisme PPN PMSE untuk transaksi digital Indonesia akan menciptakan efisiensi, efektivitas dan kesederhanaan sistem pemungutan pajak. Pemerintah juga akan lebih mudah menggapai prinsip netralitas dan equal treatment antara pelaku konvensional dengan pelaku usaha digital. Selain itu, dari sisi pemerintah dan penyedia platform juga akan mendapat manfaat atau insentif yang cukup besar apabila kebijakan ini berhasil diterapkan. Pemerintah dapat menerapkan mekanisme tersebut melalui Pasal 32A Undang – Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Adanya dasar Undang–Undang Harmonisasi Peraturan Perpajakan akan memudahkan Direktorat Jenderal Pajak dalam membuat peraturan pelaksanaanya.

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“…Most MSMEs could not run their business due to the government regulations to implement Large-Scale Social and Community Activity Restrictions. Specifically, micro-businesses such as culinary, handicrafts, boutiques, retailers, and so forth have to suffer from the turnover decrease (Fitriandi, 2020).…”

Section: Introductionmentioning

confidence: 99%

“…Sound policymaking in taxation can influence tax compliance since good taxation policy will ease the taxpayers in fulfilling their tax obligations (Hardiningsih & Yulianawati, 2011). Similarly, tax sanctions will also, directly and indirectly influence the taxpayers to comply with the regulations (Fitriandi, 2020).…”

Section: Introductionmentioning

confidence: 99%

Investigation on the Contributing Factors of Compliance with Online Transaction Tax: An Empirical Study on MSME Actors

Urumsah

Lasmono

2022

IJAR

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This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives. This study adopted the attribution theory and used a quantitative approach employing a survey method by distributing the questionnaires related to paying online sales tax of the individual taxpayers running MSMEs. A total of 159 respondent data across Yogyakarta, Central Java, and Lampung, which met the criteria, were analyzed and tested using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0. This study indicates that tax knowledge and tax sanctions have significant and positive effects on tax compliance, but tax policy has no significant effect on tax compliance. Likewise, tax incentives cannot moderate the relationships between tax policy, tax knowledge, tax sanctions, and tax compliance.

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Pemajakan Atas Transaksi Melalui Online Marketplace

Cited by 5 publications

References 0 publications

Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id

Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id

Kajian Pemungut PPN Lainnya Dalam Mekanisme PMSE Atas Transaksi Digital Domestik: Proposal Untuk Indonesia

Investigation on the Contributing Factors of Compliance with Online Transaction Tax: An Empirical Study on MSME Actors

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