Kebijakan Pajak Terhadap Perdagangan Elektronik

Authors

  • Shovia Cahya Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Sutrisno Sutrisno Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.31328/ls.v8i3.5630

Keywords:

Pajak Pertambahan Nilai, Perdagangan Melalui Sistem Elektronik, Penyedia E-Commerce

Abstract

The Indonesian government has implemented a tax on electronic system trading transactions (PMSE) with Law Number 2 of 2020. Business actors appointed as Electronic System Trading Implementers (PPMSE) face various problems. This study aims to explore the role of e-commerce platforms in the collection of Value Added Tax (VAT) and the problems faced by PPSME subjects in VAT collection activities. This study uses a normative juridical method with an analytical descriptive approach and employs a qualitative approach to systematically provide and describe regulations based on legislation, the relationship between legislation and legal issues. The research findings indicate that e-commerce platform provider companies are responsible for imposing VAT on transactions within the Customs area.

References

Buku

Marzuki, P. M. (2019). Penelitian Hukum (Edisi Revisi). Jakarta: Kencana.

Artikel Jurnal

Utomo, E. M. (2013). Transaksi E-Commerce Sebagai Potensi Penerimaan Pajak di Indonesia. Jurnal Akuntansi AKUNESA, 3(1), 1–19.

Artikel Jurnal (DOI)

Kusumawati, M. P., Hamrany, A. K., & Rahman, A. N. (2021). Kepatuhan Wajib Pajak Penyedia Platform Marketplace E-Commerce Sebagai Pemungut Pajak Pertambahan Nilai Perdagangan Melalui Sistem Elektronik. Kosmik Hukum, 21(3). DOI: https://doi.org/10.30595/kosmikhukum.v21i3.9175

Sukarno, M. H., Nugroho, L., & Iskandar, D. (2022). Kajian Optimalisasi Penerimaan Pajak Terhadap Perkembangan Transaksi E-Commerce Di Era Ekonomi Digital. Jurnal Economina, 1(4). DOI: https://doi.org/10.55681/economina.v1i4.208

Wijaya, S., & Panchar Nirvana, A. (2021). Pajak Pertambahan Nilai Perdagangan Melalui Sistem Elektronik Studi Kasus Pt Shopee Internasional Indonesia. Bilancia: Jurnal Ilmiah Akuntansi, 5(3). DOI: http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/indeks

Peraturan Perundang-Undangan

Undang-Undang Nomor 42 Tahun 2009 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah.

Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan.

Peraturan Menteri Keuangan Nomor 48/PMK.03/2020 Tahun 2020 tentang Tata Cara Penunjukan Pemungut, Pemungutan, Dan Penyetoran, Serta Pelaporan Pajak Pertambahan Nilai Atas Pemanfaatan Barang Kena Pajak Tidak Berwujud Dan/Atau Jasa Kena Pajak Dari Luar Daerah Pabean di Dalam Daerah Pabean Melalui Perdagangan Melalui Sistem Elektronik.

Peraturan Menteri Keuangan Nomor 8/PMK.03/2021 Tentang Tata Cara Pemungutan, Penyetoran, Dan Pelaporan PPN Oleh Badan Usaha Milik Negara Dan Perusahaan Tertentu Yang Dimiliki Secara Langsung Oleh Badan Usaha Milik Negara Sebagai Pemungut Pajak Pertambahan Nilai.

Peraturan Pemerintah Nomor 44 Tahun 2022 Tentang Peraturan Turunan UU HPP Nomor 7 Tahun 2021 yang mengatur ketentuan PPN dan PPnBM.

Downloads

Additional Files

Published

2024-11-28

How to Cite

Cahya, S., & Sutrisno, S. (2024). Kebijakan Pajak Terhadap Perdagangan Elektronik. Legal Spirit, 8(3), 719–726. https://doi.org/10.31328/ls.v8i3.5630

Issue

Vol. 8 No. 3 (2024): Law and Society

Section

Articles

License

Attribution: you must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

ShareAlike If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

Legal Spirit allows readers to read, download, copy, distribute, print, search, or link to its articles' full texts and allows readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions

  • Authors are allowed to archive their submitted article in an open access repository
  • Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal

========================================
Editor-in-Chief

Legal Spirit Journal.
Postgraduate Master of Law, Universitas Widya Gama, Malang, Indonesia.