Tinjauan yuridis terhadap perlakuan perpajakan bagi pelaku usaha atas transaksi perdagangan melalui sistem elektronik (E-Commerce)

Wilson, Alvin (2019) Tinjauan yuridis terhadap perlakuan perpajakan bagi pelaku usaha atas transaksi perdagangan melalui sistem elektronik (E-Commerce). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Internet users in Indonesia has massively increased, according to a recent study by Polling Indonesia conducted in cooperation with the Indonesian Internet Providers Association (APJII), the study shows that 143 million people, or 54,7 percent of the total population of 262 million Indonesians, were already connected to the internet in 2018. Many business owners and cooperation take advantage by selling their products and services using internet, the popularity of e-commerce in Indonesia is very high affecting the sales of conventional business. Tax Regulation about e-commerce is not well known by business owners and retailers, conventional business blaming government for not making a good tax regulation for e-commerce. Through this thesis the author use literature research methods and using the approach of legislation to check the tax regulation of Circular of the Director General of Tax Number SE-62/PJ/2013, and Regulation of the Minister of Finance Number 210/PMK.010/2018. The research shows that tax regulation for e-commerce and conventional business has no difference, e-commerce sellers has to pay their tax using self assessment system. The Regulation of the Minister of Finance Number 210/PMK.010/2018 oblige marketplace merchant to register their tax ID number, but at the end the Minister of Finance withdraw the regulation because of the legal uncertainty that appear because of the business sellers in social media that are not affected by the new regulation. Pengguna internet di Indonesia telah meningkat secara besar-besaran, menurut sebuah penelitian terbaru oleh Polling Indonesia yang dilakukan bekerja sama dengan Asosiasi Penyedia Internet Indonesia (APJII), penelitian menunjukkan bahwa 143 juta orang, atau 54,7 persen dari total populasi 262 juta orang Indonesia , sudah terkoneksi internet pada tahun 2018. Banyak pemilik bisnis dan kerjasama memanfaatkan dengan menjual produk dan layanan mereka menggunakan internet, popularitas e-commerce di Indonesia sangat tinggi mempengaruhi penjualan bisnis konvensional. Peraturan Pajak tentang e-commerce tidak dikenal oleh pemilik bisnis dan pengecer, bisnis konvensional menyalahkan pemerintah karena tidak membuat peraturan pajak yang baik untuk e-commerce. Melalui skripsi ini penulis menggunakan metode penelitian kepustakaan dan menggunakan pendekatan perundang-undangan untuk memeriksa peraturan perpajakan Surat Edaran Direktur Jenderal Pajak Nomor SE-62 / PJ / 2013, dan Peraturan Menteri Keuangan Nomor 210 / PMK.010 / 2018. Penelitian menunjukkan bahwa peraturan pajak untuk e-commerce dan bisnis konvensional tidak memiliki perbedaan, penjual e-commerce harus membayar pajak mereka menggunakan sistem penilaian sendiri. Peraturan Menteri Keuangan Nomor 210 / PMK.010 / 2018 mewajibkan pedagang pasar untuk mendaftarkan nomor ID pajak mereka, tetapi pada akhirnya Menteri Keuangan menarik peraturan tersebut karena ketidakpastian hukum yang muncul karena penjual bisnis di bidang sosial. media yang tidak terpengaruh oleh peraturan baru.

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