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

Abstract

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.

Analisis Strategi Peningkatan Pajak Daerah di Kabupaten Deli Serdang Dalam Perspektif Ekonomi Islam

“…Dalam kitabnya Muqaddimah Ibnu Khaldun tidak mendefinisikan secara eksplisit mengenai pajak. Akan tetapi, secara istilah Ibnu Khaldun mendefinisikan pajak sebagai Al jibayah yang dapat difahami sebagai suatu kewajiban (beban) yang dibebankan kepada orang pribadi (wajib pajak), yang wajib dibayarkan pada Negara dengan nir imbalan dari Negara secara langsung, kemudian penghasilannya untuk membiayai pengeluaran umum, yaitu untuk melaksanakan kegiatan ekonomi, sosial dan politik serta untuk mencapai tujuan Negara yang lain (Khaldun, 2017).…”

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

“…Indonesia depends on taxes as a significant source of revenue, which is collected from national and regional taxes (Labibah, Warisle, & Faizin, 2019). Tax revenue in Indonesia experienced fluctuations between the years 2018 to 2022.…”

“…The current pandemic has not only resulted in a decrease in tax revenues but also negatively affected overall economic growth (Bischi, Grassetti, & Carrera, 2022). Obstacles to tax collection include both passive and active resistance from taxpayers (Arifiyanto et al, 2020;Labibah et al, 2019), along with structural hindrances, including uncertainty over the future and dissatisfaction with tax services (Kinyondo & Byaro, 2019).…”