Penerapan Pajak E-Commerce pada Online Retail Pakaian Marketplace Shopee di Surabaya

Raja, Novilita Regina (2022) Penerapan Pajak E-Commerce pada Online Retail Pakaian Marketplace Shopee di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.

	Text COVER & ABSTRAK.pdf Download (1MB)
	Text BAB I.pdf Restricted to Registered users only Download (201kB)
	Text BAB II.pdf Restricted to Registered users only Download (122kB)
	Text BAB III.pdf Restricted to Repository staff only Download (309kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (506kB)
	Text BAB V - DAPUS.pdf Download (88kB)
	Text LAMPIRAN.pdf Restricted to Repository staff only Download (2MB)

Abstract

Taxes on online transactions are one of the expansions of tax revenue that presents challenges for the tax system in Indonesia. Basically, the obligations of conventional business taxpayers and online businesses (e-commerce) are no different. Surabaya is one of the big cities in East Java, where people like to make buying and selling transactions online. This study uses a qualitative approach that aims to discuss the object under study in depth. Collecting data from the results of filling out questionnaires and interviews conducted with online business actors in the Shopee marketplace. The results of interviews with e-commerce actors obtained information that most e-commerce players did not pay 10% VAT tax because from the marketplace they were not subject to 10% VAT tax. So from this study it can be concluded that from 9 online business actors, only 4 online business actors are aware of the existence of regulations regarding e-commerce taxes and have a TIN. Of the 4 online business actors, only 1 business actor pays Article 4 paragraph 2 PPh tax. And some online shop business actors have no problem if a policy regarding e-commerce tax is applied, if the policy is considered profitable without one of the parties being harmed.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Yuniarsih, Nia NIDN0704068603 UNSPECIFIED
Uncontrolled Keywords:	Taxpayers, E-commerce, Tax
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Tegar Wiratama
Date Deposited:	17 Mar 2023 03:54
Last Modified:	17 Mar 2023 03:54
URI:	http://repositori.ukdc.ac.id/id/eprint/1270

Actions (login required)

View Item