POTENSI PAJAK E-COMMERCE SEBAGAI PENERIMAAN PAJAK DI INDONESIA

FRANSISCO, MUHAMAD RENDI and Ermadiani, Ermadiani and Aryanto, Aryanto (2021) POTENSI PAJAK E-COMMERCE SEBAGAI PENERIMAAN PAJAK DI INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the potential for e-commerce tax as tax revenue in Indonesia and the efforts made by the Indonesian government in exploring this potential. The data used in this study are primary and secondary data. This research used descriptive qualitative method with a literature study approach. The population of this study are users of one of the e- commerce marketplaces, namely Shopee. The sampling technique used was purposive sampling technique. Data collection techniques using the interview method. The results of this study conclude that the value of Indonesian e-commerce transactions has increased every year, so that in 2020 it will reach Rp. 266.3 trillion. Meanwhile, the value of marketplace transactions, especially Shopee reached a value of US $ 40.1 billion. This can be achieved because it is supported by internet users, Indonesia is ranked fourth in the world. E-commerce transactions has the potential to be taxed, especially VAT. The government sees that e- commerce has enormous potential if it is taxed so that in order to maximize state tax revenues from e-commerce transactions, the government makes a policy in the field of taxation, including PP No 80 of 2019, PMK No 48 of 2020, PMK No 210/PMK.010/2018, and the director general of tax No PER-12/PJ/2020. This policy is expected to be known by e- commerce business actors by conducting socialization to representatives of e- commerce businesses and the younger generation.. Keywords : E-commerce, Value Added Tax (VAT), Tax Revenue, Marketplace, Shopee, Government.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E-commerce, Pajak Pertambahan Nilai (PPN), Penerimaan Pajak, Marketplace, Shopee, Pemerintah
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhamad Rendi Fransisco
Date Deposited:	26 Jan 2022 07:48
Last Modified:	26 Jan 2022 07:48
URI:	http://repository.unsri.ac.id/id/eprint/62994

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