Pengaturan hukum tentang pemungutan pajak atas transaksi e-commerce di indonesia

Prabowo, Bagus Harie (2018) Pengaturan hukum tentang pemungutan pajak atas transaksi e-commerce di indonesia. Masters thesis, Universitas Pelita Harapan.

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Abstract

Melalui serangkaian program yang dimulai dengan era keterbukaan informasi untuk kepentingan perpajakan, Pengampunan Pajak, dan nantinya berpartisipasi dalam program pertukaran informasi perpajakan antar negara, Pemerintah Indonesia berkomitmen untuk membenahi sistem perpajakannya. Respons ini berkaitan dengan semakin mengglobalnya ekonomi digital yang ditandai dengan pergeseran cara belanja dari konvensional menuju transaksi e-commerce. Pengaturan hukum pemungutan pajak atas transaksi e-commerce yang ideal menjadi langkah strategis Pemerintah Indonesia untuk terus bersaing secara kompetitif dalam ekonomi digital. Tentunya, guna menjamin keadilan dan kepastian hukum, pembenahan pengaturan hukum tersebut hendaknya tidak hanya dilakukan dari sisi substansi hukum, namun juga dilakukan penguatan terhadap struktur hukum dan budaya hukum, sekaligus meminimalkan dampak negatif terhadap ketiga komponen hukum tersebut / Through a series of programs beginning with information disclosure for taxation, Tax Amnesty, and later participating on Automatic Exchange of Information, Indonesian Government is committed to improving its taxation system. These responses are related to the widespread of digital economy which is characterized by shifting the conventional way of shopping to e-commerce transactions. The ideal regulation of tax collection for e-commerce transactions becomes strategic for Indonesian Government to continue competing competitively in the digital economy. To ensure fairness and legal certainty, the revamping of tax regulation should be applied on legal substance, legal structure and legal culture to minimize the negative legal impact of those legal components

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Prabowo, Bagus HarieUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorBudi, Henry SoelistyoUNSPECIFIEDUNSPECIFIED
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Ms Devy Christiany Zega
Date Deposited: 16 Apr 2019 07:45
Last Modified: 16 Apr 2019 07:45
URI: http://repository.uph.edu/id/eprint/3021

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