Analisa hukum penerapan pajak terhadap transaksi online (e-commerce)

Jatmiko, Vira Camella (2021) Analisa hukum penerapan pajak terhadap transaksi online (e-commerce). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan memahami aturan perpajakan dalam transaksi E-Commerce yang berlaku di Indonesia. Penelitian ini juga mengupas secara khusus aturan yang dapat dikenakan kepada para pelaku usaha E-Commerce, pengaturan pajaknya, kualifikasi subjek pajaknya, dan objek pajak yang dapat dikenakan dari pelaku usaha E-Commerce. Penelitian ini menggunakan tipe Yuridis Normatif yang bersifat dogmatic dengan mengumpulkan bahan hukum, membaca peraturan perundang-undangan yang berlaku, dan membaca literatur yang kemudian dapat dilakukan analisis. Metode penelitian ini menggunakan pendekatan Conceptual Approach, Statue Approach, dan Historical Approach. Penelitian ini pertama-tama membahas tentang penggunaan internet dan media sosial memberikan dampak paling besar, khususnya dalam bidang ekonomi dan bisnis. Dengan adanya perkembangan teknologi, internet dapat mengubah proses transaksi konvensional menjadi transaksi online (E-Commerce). Proses transaksi jual beli secara online ini sangat banyak peminatnya karena memiliki banyak keuntungan, salah satunya dari segi biaya operasional sehingga membuat transaksi jual beli secara konvensional mengalami penurunan, dimana biaya yang dikeluarkan jauh lebih besar dibandingkan berdagang secara online. Oleh sebab itu, diperlukan adanya peraturan pengenaan pajak terhadap transaksi online agar para pelaku usaha konvensional dan online mendapatkan keadilan dan dapat berjalan dengan baik. Dari hasil penelitian menunjukkan bahwa Indonesia telah memiliki aturan general mengenai pajak sehingga para pelaku usaha E-Commerce yang memiliki penghasilan dapat dikenakan sebagai wajib pajak sebagaimana yang diatur dalam peraturan perundang-undangan. / This research aims to find out and understand the tax rules in E-Commerce transactions that apply in Indonesia. This research also examines specifically the rules that can be imposed on E-Commerce business actors, their tax arrangements, qualifications of tax subjects, and tax objects that can be imposed on E-Commerce business actors. This research uses a Normative Juridical type which is dogmatic by collecting legal materials, reading applicable laws and regulations, and reading literature which can then be analyzed. This research method uses the Conceptual Approach, Statue Approach, and Historical Approach. This research first discusses the use of the internet and social media to have the greatest impact, especially in the economic and business fields. With the development of technology, the internet can change the conventional transaction process into online transactions (E-Commerce). The process of buying and selling online is very much in demand because it has many advantages, one of which is in terms of operational costs so that conventional buying and selling transactions have decreased, where the costs incurred are much greater than trading online. Therefore, it is necessary to have tax regulations on online transactions so that conventional and online business actors get justice and can run well. The results of the study indicate that Indonesia already has general rules regarding taxes so that E-Commerce business actors who have income can be charged as taxpayers as regulated in the legislation.

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