Pengaruh perubahan tarif pajak dan dasar pengenaan pajak atas pemberlakuan PMK 199/PMK.010/2019 terhadap minat impor di kalangan pelaku e-commerce

Sumendap, Ireyne Jeane Thalia (2020) Pengaruh perubahan tarif pajak dan dasar pengenaan pajak atas pemberlakuan PMK 199/PMK.010/2019 terhadap minat impor di kalangan pelaku e-commerce. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Beberapa tahun belakangan ini, volume impor barang melalui mekanisme impor barang kiriman meningkat secara signifikan dikarenakan adanya penjualan barang impor yang dilakukan oleh pelaku e-commerce yang bergerak dibidang importir barang kiriman luar negeri. Untuk menekan volume impor barang kiriman yang meningkat, pemerintah memberlakukan satu aturan terkait dengan impor barang kiriman, yang diatur dalam PMK 199/PMK 010/2019. PMK 199/PMK 010/2019 mengatur mengenai perubahan tarif pajak dan dasar pengenaan pajak atas barang kiriman luar negeri. Untuk melihat apakah tujuan dari pemberlakuan peraturan menteri keuangan telah berjalan dengan semestinya, maka dilakukan penyebaran kuesioner secara online kepada 105 pelaku e-commerce yaitu online shop yang bergerak dibidang importir dan memiliki barang import. Setelah kuesioner telah terkumpul, maka akan dilakukan analisis untuk mendapatkan kesimpulan dalam penelitian dengan metode kuantitatif. Berdasarkan hasil penelitian yang didapatkan melalui pengujian hipotesis, menjelaskan bahwa, perubahan tarif dan dasar pengenaan pajak berpengaruh terhadap minat impor pelaku e-commerce. Dengan demikian tujuan dari diberlakukannya PMK 199/PMK 010/2019 belum berjalan dengan baik dan semestinya. / In the last few years the volume of imports of goods through the significant increase in imports of goods transfers due to the sale of goods imported conducted by e-commerce players in terms of moving goods transfers. foreign importersTo reduce the volume of imports of goods transfers, rose the government imposed one rule relating to imports of goods transfers, arranged in PMK 199/PMK 010 / 2019. PMK 199 / PMK 010 / 2019 set of changes the basic tax rates and tax on goods transfers. Foreign to see what is the purpose of the regulation the financial minister has, went wrong so there was a dissemination of the questionnaire online 105 e-commerce players to the online shop that moves in an importer and having. After the questionnaire has been accumulating, it will be done an analysis in order to get a conclusion in research with the the quantitative methods. Based on the research done or through the testing of hypotheses , explained that , a basis of change tariffs and import e-commerce players had an influence on interest .Thus the purpose of the enactment of PMK 199 / PMK 010 / 2019 has not been running well and should.

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