Jovanka Patricia Sitompul, . (2021) ANALISIS KEPATUHAN WAJIB PAJAK PEDAGANG ONLINE DALAM TRANSAKSI ONLINE E-COMMERCE PADA KPP PRATAMA TIGARAKSA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Trading Transaction at this time, not only conducted conventionally, technological advances make people switch to online transactions, at this case the transaction is carried out relying on an internet connection where trading transactions are carried out without making direct/face-to-face contact. The rapid development of E-Commerce in Indonesia raises questions about taxes in this transaction. This research to analyze about a tax rules imposed on online e-commerce business actors as well as the level of compliance of e-commerce online trader taxpayers in the KPP Pratama Tigaraksa area. The research method used is normative juridicial research, this research is a library research with a statutory approach as well as primary, secondary and tertiary legal materials, which will then produce descriptive-analytical data. Research result show that tax imposition against online e-commerce traders is basically the same as the tax rules used against conventional traders. There is an avernment made by the government throught the tax Circular Letter Number SE-62/PJ/2013 concerning the averment of tax provisions on Ecommerce Transaction. The level of tax payer compliance in the KPP Pratama Tigaraksa area is still far from compliant, as indicated by the increasing number of active registered taxpayers, but the realization of taxes reporting SPT is inversely proportional to the data of taxpayers paying in several years has decreased.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1810611108] [Pembimbing : Andriyanto Adhi Nugroho] [Penguji 1 : Dwi Desi Yayi Tarina] [Penguji 2 : Andriyanto Adhi Nugroho] |
| Uncontrolled Keywords: | Compliance, E-Commerce online merchant. KPP Pratama. |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Program Studi Hukum (S1) |
| Depositing User: | Jovanka Patricia Sitompul |
| Date Deposited: | 22 Sep 2022 02:26 |
| Last Modified: | 03 Oct 2022 07:13 |
| URI: | http://repository.upnvj.ac.id/id/eprint/21375 |
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