ANALISIS ASPEK DAN PROSEDUR PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE (SUATU KAJIAN LITERATUR)

GIOVANDY, RHEZA and Djunaidi, Tanzil and Aryanto, Aryanto (2012) ANALISIS ASPEK DAN PROSEDUR PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE (SUATU KAJIAN LITERATUR). Undergraduate thesis, Sriwijaya University.

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Abstract

This study have aims to 1) know about the legality from e-commerce transaction documents, and 2) know the regulations that control the way of treating the e-commerce transaction, and 3) know about the procedures in collection add value tax (PPN) from the e-commerce transaction. This research was done by doing literature research from documents, book, journal, and from another sources, then everything that have been collected be compared with the actual event. According the result from this study, have been known that online transactions have same characteristic with conventional transaction and add value tax can be collected with conventional methods generally. In conducting the identifications on colleting add value tax from e-commerce transaction, the regulations need the action of perfecting to anticipation the ecommerce development, the readiness of everyone that have relation in this transaction is needed, and the procedure that will be applied mus t focus on the base of abridgment and low cost to fiil the tax role.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Add Value Tax. Transaction. E-commerce
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 07:11
Last Modified:	01 Nov 2021 07:11
URI:	http://repository.unsri.ac.id/id/eprint/56691

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