Legal Review on Online Sales Tax Collection (e-Commerce) at the Pratama Tax Office Gorontalo City

Nur Oktapiana S. Tungko

Abstract


Abstract: The purpose of this paper is to identify and analyze the mechanisms for collecting online sales tax (e-commerce) as well as to identify and analyze the constraints and efforts by KPP Pratama Gorontalo in managing online sales tax (e-commerce) at the Pratama Gorontalo Tax Office. The method used in this writing is byempirical legal research methods. The results show that online merchants (e-commerce) are subject to an obligation of Value Added Tax of 11% or Value Added Tax on luxury goods from every sale made. In addition, it is subject to income tax of 0.5% of turnover which is less than 4.8 billion per year. The problem with online merchant tax management is a self-assessment system that allows traders who do not have awareness as taxpayers to register themselves and their businesses as tax objects. Existing regulations do not regulate the certainty of legal sanctions for online traders who do not fulfill tax obligations and taxpayer registration obligations for online traders.


Keywords: Tax; Online Sales


Keywords


Tax; Online Sales

Full Text:

PDF

References


Books

Brotodihardjo, R. Santoso. Pengantar Ilmu Hukum Pajak. Bandung: Refika Aditama, 2003.

Devany, Sony. Perpajakan : Konsep, Teori, Dan Isu. Jakarta: Kencana, 2006.

Nugroho, Adi Sulistyo. E-Commerce Teori Dan Implementasi. Yogyakarta: Ekuilibria, 2016.

Resmi, Siti. Perpajakan Teori Dan Kasus. Tujuh. Jakarta: Salemba Empat, 2013.

Legislation

Dirjen Pajak RI. Surat Edaran Direktorat Jenderal Pajak Nomor SE/62/PJ/2013 (2013).

. Surat Edaran SE-06/PJ/2015 tentang Pemotongan dan atau Pemungutan Pajak Penghasilan atas Transaksi e-commerce (2015).

Menkeu RI. Peraturan Menteri Keuangan Republik Indonesia Nomor 110/PMK.010/2018 (2018).

Presiden RI. Undang-Undang Republik Indonesia Nomor 7 Tahun 2014 tentang Perdagangan (2014).

Journals and Thesis

Cahyono, Anang Sugeng. “Pengaruh Media Sosial Terhadap Perubahan Sosial Masyarakat Di Indonesia.” Jurnal Publiciana 9, no. 1 (2016): 202–25. https://doi.org/10.32923/asy.v5i2.1586.

Darmayanti, Erni, Muhsin Lambok Ilvira, Siti Nurhalisa, Edy Kristianta Tarigan, and Tiopan Siagian. “Tinjauan Hukum Pajak Tentang E-Commerce Di Indonesia.” Jurnal Lex Justitia 4, no. 2 (2022): 135–49.

Dungga, Wenny Almoravid. “Eksistensi Hukum Dalam Pemanfaatan Teknologi Transaksi E-Commerce.” Jurnal Aplikasi Manajemen Universitas Negeri Gorontalo 7, no. 2 (2009).

Feld, Lars P., and Bruno S. Frey. “Trust Breeds Trust: How Taxpayers Are Treated.” SSRN Electronic Journal, no. 322 (2021). https://doi.org/10.2139/ssrn.263351.

Husain, Fitria Marni, Zulkifli Bokiu, and Siti Pratiwi Husain. “Pengaruh Withholding System Terhadap Pajak Pertambahan Nilai (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Gorontalo).” Universitas Negeri Gorontalo, 2018.

Latief, Muhammad. “Belajar Soal Memajaki Transaksi E-Commerce Dari Tetangga,” 2017.

Liyana, Nur Farida. “Menakar Masalah Dan Tantangan Administrasi Pajak: Kepatuhan Pajak Di Era Self-Assessment System.” Jurnal Pajak Dan Keuangan Negara (PKN) 1, no. 1 (2019): 6. https://doi.org/10.31092/jpkn.v1i1.606.

Lubis, Melisa Rahmaini. “Kebijakan Pengaturan Pajak Penghasilan Dan Pajak Pertambahan Nilai Terhadap Transaksi E-Commerce.” Jurnal Ilmiah Hukum Administrasi Negara Fakultas Hukum Universitas Lampung 4, no. 1 (2017).

Makalalag, Leonard. “Pengenaan Pajak Penghasilan Terhadap Pengusaha Dalam Transaksi Perdagangan Online (E-Commerce).” Journal of Chemical Information and Modeling 53, no. 9 (2016): 1689–99. https://media.neliti.com/media/publications/150702-ID-pengenaan-pajak-penghasilan-terhadap-pen.pdf.

Moha, Mohamad Rivaldi, S Sukarmi, and A Kosumadara. “The Urgency of Electronic System Registration for E- Commerce Entrepreneurs.” Jambura Law Review 2, no. 02 (2020): 101–19.

Pou, Zuriati, Hartati Tuli, and Zulkifli Bokiu. “Analisis Efektivitas Penerapan Amnesti Pajak Bagi Penerimaan Pajak Di KPP Pratama Kota Gorontalo.” Universitas Negeri Gorontalo, 2018.

Pratiwi, Inggrit Wida. “Analisis Tentang Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Shop Di Surabaya.” Universitas Bhayangkara Surabaya, 2020.

Rachmasariningrum, Rachmasariningrum. “Analisis Yuridis Dampak E-Commerce Terhadap Potensi Kehilangan Pajak Negara Indonesia.” Jurnal Civic Hukum 5, no. 2 (2020): 230–41. https://doi.org/10.22219/jch.v5i2.13910.

Sudrajat, Ajat. “Pajak E-Commerce, Pemecahan Dan Solusinya.” Jurnal Pajak Vokasi (JUPASI) 2, no. 1 (2020): 22–36. https://doi.org/10.31334/jupasi.v2i1.1107.

Yoganingsih, Tutiek, and Cahyadi Husadha. “Eksistensi Pajak E-Commerce.” Buana Akuntansi 5, no. 1 (2016): 79–92.

Zaimah, Toyyibatuz. “Efektivitas Sistem Self Assessment Dalam Pajak Penghasilan Di Kantor Pelayanan Pajak Pratama Batu (Perspektif Hukum Positif Dan Hukum Islam).” Jurisdictie: Jurnal Hukum Dan Syariah 7, no. 1 (2016): 44–58.

Internet

Ginee. “Classified Ads Adalah Salah Satu Jenis Marketing Jitu, Lho.” Ginee.com, 2021.

. “Pahami Kalau Online Retail Adalah Bisnis Yang Untung, Yuk!” Ginee.com, 2021.

Karmila, Umi. “Imposition of E-Commerce Tax: Antara Masalah Atau Potensi Dalam Perpajakan.” pajak.com, 2022.

Maulida, Rani. “Sistem Pemungutan Pajak Di Indonesia,” 2018. https://www.online-pajak.com/tentang-pajak-pribadi/sistem-pemungutan-pajak.

Online Pajak. “Mengulik Lebih Dalam Tentang Pajak E-Commerce: Daily Deals.” online-pajak.com, 2022.

Subroto, Gathot. “Selayang Pandang Sejarah Keadilan Pajak Dan Penerapannya.” Balai Diklat Keuangan Denpasar, 2020. https://bppk.kemenkeu.go.id/content/artikel/balai-diklat-keuangan-denpasar-selayang-pandang-sejarah-keadilan-pajak-dan-penerapanya-2020-01-07-0bfb8cbd/.

Interviews

Tungko, Nur Oktapiana S. “Wawancara Bapak B. Seksi Penagihan KKP Gorontalo.” Kota Gorontalo, 2023.

———. “Wawancara Bapak M. Seksi Pengawasan KKP Gorontalo.” Kota Gorontalo, 2023.

———. “Wawancara Bapak R. Seksi PKD KKP Gorontalo.” Kota Gorontalo, 2023.

Tungko, Nuroktaviana. “Wawancara Ibu T. Pelaku Penjualan Online.” Kota Gorontalo, 2023.

———. “Wawancara Ibu Y. Pelaku Penjualan Online.” Kota Gorontalo, 2023.

———. “Wawancara Ibu Z. Pelaku Penjualan Online.” Kota Gorontalo, 2023.




DOI: https://doi.org/10.33756/eslaj.v5i1.20069

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Editorial Office of Estudiante Law Journal:
 
2nd Floor Pancasila building, Faculty of Law, Universitas Negeri Gorontalo
Jenderal Sudirman Street No.6, Gorontalo City, Gorontalo Province, 96128, Indonesia
Tel. +62-812-1356-9044; +62-822-9329-6045 (SMS/WA)
E-mail: estudiante02lawjournal@gmail.com 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.