ANALISIS PEMUNGUTAN PAJAK ATAS TRANSAKSI E-COMMERCE DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG
Daftar Isi:
- ABSTRAC Analysis Of Tax Collection On E-commerce Transaction at The Palembang Primary Tax Office E-Commerce Tax is a that imposed on transactions selling and buying an item or service through an internet network or also called electronic commerce. One of the potential in the field of taxation is the tax on e-commerce transactions, so Directorate General of Taxation applies the Director General of Taxes Circular Number SE-62 / PJ / 2013 concerning Affirmation of Taxation Provisions on E-Commerce Transactions as a policy to optimize state revenue on Income Tax (PPh) for e-commerce transactions. This study aims to determine the income tax collection system for e-commerce at Low Tax Office Pratama Palembang. The method used in this study are the method of Qualitative Descriptive Analysis. In addition, it will also discuss the level of compliance and strategy to overcome the factors inhibiting e- commerce tax collection. Through this research it can be concluded that the potential income tax revenue for e-commerce at Low Tax Office Pratama Palembang has met the target. However, the level of taxpayer compliance in paying and reporting has not met the target. To increase the potential for tax revenue, Low Tax Office Pratama Medan Belawan must conduct socialization and data collection on e-commerce tax subjects. Keywords : E-Commerce Tax, Income Tax, Collection System