Ginting, Diana M (2021) Pengenaan pajak pertambahan nilai dalam perdagangan melalui sistem elektronik di Indonesia. Masters thesis, Universitas Pelita Harapan.
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Abstract
Dengan kemajuan teknologi informasi saat ini, transaksi perdagangan melalui pertemuan fisik antara calon pembeli dengan penjual kini bergeser menjadi transaksi perdagangan melalui sistem elektronik. Kegiatan perdagangan melalui sistem elektronik (PMSE) disebut juga e-commerce. Pemerintah Indonesia juga telah membuat kebijakan pemajakan terhadap kegiatan PMSE tersebut, salah satunya adalah Pajak Pertambahan Nilai (PPN). Meskipun telah diterbitkan UU Nomor 2 Tahun 2020 dan UU Nomor 11 Tahun 2020, namun penerapan pengaturan pengenaan PPN atas PMSE adalah hal lain yang perlu diteliti lebih jauh. Peraturan tidak akan mencapai tujuannya apabila peraturan tersebut tidak dapat diterapkan secara efektif di dalam masyarakat. Pengenaan pajak terhadap penyelenggaraan PMSE yang ada di dalam negeri lebih mudah untuk dipantau daripada penyelenggaraan PMSE yang ada di luar negeri. Bukanlah hal yang mudah untuk menghitung potensi pajak dan mengawasi pemenuhan pajak atas kegiatan PMSE yang berasal dari luar negeri. Permasalahan tidak hanya terhadap penyelenggara PMSE yang berkedudukan diluar negeri, tetapi juga terhadap pelaku usaha, dan konsumen. Tujuan penelitian adalah untuk memperoleh gagasan baru agar pengenaan PPN atas PMSE di Indonesia dapat diimplementasikan dalam rangka optimalisasi penerimaan negara. Metodologi penelitian yang dilakukan adalah penelitian dengan pendekatan hukum normatif dan bersifat kualitatif. Dari hasil penelitian dikemukakan gagasan-gagasan yang dapat menjadi pertimbangan bagi Direktorat Jenderal Pajak selaku otoritas pajak yaitu mengidentifikasi potensi PPN dari kegiatan PMSE saat ini yang belum diatur secara formal, melakukan kerjasama dalam rangka perolehan dan/atau pertukaran data dengan pihak luar negeri, kementerian/lembaga terkait, menyiapkan bank data dan pelaksanaan data analytic, integrasi aplikasi yang terdapat pada DJP, Direktorat Jenderal Bea dan Cukai, dan Penyelenggara PMSE (PPMSE), menyusun profil kepatuhan perpajakan PPMSE, membuat mekanisme pendaftaran NPWP/NIB yang mudah, sederhana, ringkas, dan berbiaya rendah/gratis, menyusun mekanisme pemantauan agar dapat mengidentifikasi pelaku usaha pada PMSE yang sudah memenuhi kriteria untuk dikukuhkan sebagai Pengusaha Kena Pajak (PKP). / With the advancement of information technology today, trade transactions through physical meetings between prospective buyers and sellers are now shifting to trading transactions through electronic systems. Trading activities through an electronic system (PMSE) are also known as e-commerce. The Indonesian government has also made taxation policies for e-commerce activities, one of which is Value Added Tax (VAT). Although Law Number 2 of 2020 and Law Number 11 of 2020 have been issued, the implementation of the regulation on the imposition of VAT on e-commerce is another matter that needs to be investigated further. Regulations will not achieve their goals if they cannot be implemented effectively in society. The imposition of taxes on the implementation of e-commerce in the country is easier to monitor than the implementation of e-commerce abroad. It is not an easy thing to calculate potential taxes and oversee the fulfillment of taxes on e-commerce activities originating from abroad. The problem is not only with marketplace platforms domiciled abroad, but also with business actors and consumers. The purpose of the research is to obtain new ideas so that the imposition of VAT on e-commerce in Indonesia can be implemented in the context of optimizing state revenues. The research methodology used is a research with a normative legal approach and is qualitative in nature. From the results of the research, ideas that can be considered for the Directorate General of Taxes as the tax authority are to identify the potential VAT from e-commerce activities that have not been formally regulated, to collaborate in the context of acquiring and/or exchanging data with foreign parties, ministries/agencies. related institutions, preparing data banks and implementing data analytics, integrating applications found in the DGT, Directorate General of Customs and Excise, and marketplace platforms, compiling marketplace platforms tax compliance profiles, creating easy, simple, concise tax identification number (NPWP)/single business number (NIB) registration mechanisms, and low cost/free, develop a monitoring mechanism in order to identify business actors in e-commerce who have met the criteria to be confirmed as a Taxable Entrepreneur.
Item Type: | Thesis (Masters) | ||||||||
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Uncontrolled Keywords: | pajak pertambahan nilai ; perdagangan melalui sistem elektronik | ||||||||
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 |
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Depositing User: | Users 4025 not found. | ||||||||
Date Deposited: | 11 Aug 2021 07:24 | ||||||||
Last Modified: | 02 Mar 2022 01:35 | ||||||||
URI: | http://repository.uph.edu/id/eprint/41440 |
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