Work

Kebijakan Pajak Terhadap Perdagangan Elektronik

Year: 2024

Type: article

Abstract: The Indonesian government has implemented a tax on electronic system trading transactions (PMSE) with Law Number 2 of 2020. Business actors appointed as Electronic System Trading Implementers (PPMSE) face various problems. This study aims to explore the role of e-commerce platforms in the collection of Value Added Tax (VAT) and the problems faced by PPSME subjects in VAT collection activities. This study uses a normative juridical method with an analytical descriptive approach and employs a qualitative approach to systematically provide and describe regulations based on legislation, the relationship between legislation and legal issues. The research findings indicate that e-commerce platform provider companies are responsible for imposing VAT on transactions within the Customs area.

Source: Legal Spirit

DOI: 10.31328/ls.v8i3.5630

Authors: Shovia Cahya, Sutrisno Sutrisno

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Indonesian Legal and Regulatory Studies

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4404868443

FWCI:

Cites:

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Related to: 10