PEMOTONGAN DAN PEMUNGUTAN PAJAK PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE)

SAFITRI, SAGITA INE and Yusnaini, Yusnaini and Kesuma, Nilam (2022) PEMOTONGAN DAN PEMUNGUTAN PAJAK PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE). Undergraduate thesis, Sriwijaya University.

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Abstract

The Purpose of this study is aims to find out in depth the process of implementing income tax withholding and collection of income tax (PPH) on trade through the electronic system (PMSE) in the city of Palembang. The type of data used in this study is primary data in the form of interviews with informants who have been determined based on certain criteria.The research population is individual taxpayers who trade through the electronic system (PMSE).Sampling was carried out by purposive sampling method, namely 5 resource persons. The analysis technique used is to use the theoretical concept of data analysis method and an overview of the object of research. The results of this study conclude that the regulation and withholding and collection of trade taxes through electronic systems there are no fundamental differences regarding these regulations,Online entrepreneur taxpayers can be categorized into two categories, namely those with income of more than 4.8 billion and income of less than 4.8 billion per year with the provisions of the tariff based on the UMKM Final rate of 0.5% for income less than 4.8% and the rate of 22 % for income more than 4.8 billion per year. And concluded that there is still a lack of awareness and understanding of online entrepreneur taxpayers regarding the enactment of regulations regarding trade taxes through the electronic system (PMSE). The limitation in this research is that the sources used are limited.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemotongan dan Pemungutan, PMSE, E-Commerce, dan Pajak Penghasilan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Sagita Ine Safitri
Date Deposited:	29 Aug 2022 05:11
Last Modified:	29 Aug 2022 05:11
URI:	http://repository.unsri.ac.id/id/eprint/77893

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