Artikel_Potential Revenue of Value-Added Tax through E-Commerce Tax during the Covid Pandemic through Online Sales in South Sumatra

Ermadiani, Ermadiani and Ubaidillah, Ubaidillah and Mukhlis, Mukhlis (2023) Artikel_Potential Revenue of Value-Added Tax through E-Commerce Tax during the Covid Pandemic through Online Sales in South Sumatra. European Journal of Business Startups and Open Society, 3 (1). pp. 36-47. ISSN 2795-9228 (Submitted)

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Targeted tax revenue is sometimes not by the realization obtained. The field of taxation has spread along with technological developments. At this time technology has a very important role in human life. One of the countries affected by technological developments in Indonesia. Indonesia is a country with the fourth largest population in the world. This makes Indonesia the largest internet user in the world, based on the We Are Social and Digital Hooutsite 2020 that internet users in Indonesia are 160 million users, with the islands of Sumatra and Java as the highest number of users. Innovations in the field of technology bring up new ideas in economic transactions that were originally conventional but have turned into digital-based ones, which are called e-commerce. This study aims to determine the potential for value-added tax revenue through e-commerce taxes during the Covid pandemic through online sales in South Sumatra. The data used in this study are primary data and secondary data. The research method uses a sem pls analysis test. The population of this study is the community of e-commerce users in South Sumatra. The sampling technique used purposive sampling with the slovin formula. Data collection techniques using a questionnaire with a closed questionnaire. The results of this study have the conclusion that (1) commerce has changed from conventional digital-based which is called e-commerce. The value of Indonesian e-commerce transactions increases every year so that in 2020 it will be Rp. 266.3 trillion, Meanwhile, the value of marketplace transactions, especially Shopee, was US$40.1 billion. This is because Indonesian internet users are ranked fourth in the world. Therefore, the value of e-commerce transactions has the potential to be taxed, especially value-added tax (VAT). (2) the government realizes that e-commerce transactions have great potential to be used as state tax revenue. So the government issued various policies to generate tax potential from e-commerce transactions, including PP number 80 of 2019 concerning trade through electronic systems, PMK number 48 of 2020 concerning the list of value-added tax (VAT) collectors on digital products from abroad, PMK number 210/pmk.010./2018 concerning the treatment of trading through electronic systems, and regulation of the director general of taxes number per-12/PJ/2020 concerning the criteria for collecting value-added tax through an electronic system. Then to further explore the tax potential of e-commerce transactions. The government is trying to approach the community by conducting outreach to both business people and the younger generation, such as university students.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF1-6182 Commerce
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: 01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User: Dr. Mukhlis Mukhlis
Date Deposited: 01 Aug 2023 00:36
Last Modified: 01 Aug 2023 00:36

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