scholarly journals JURIDICAL ANALYSIS OF TAX PAYABLE REPORT ON E-COMMERCE TRANSACTIONS IN ORDER TO REALIZE LEGAL CERTAINTY

2019 ◽  
Author(s):  
Abdul Rahman Tibahary
Keyword(s):  
Information Technology ◽  
Social Relationships ◽  
Income Tax ◽  
World Economy ◽  
Value Added ◽  
Sales Tax ◽  
Tax Law ◽  
Legal Certainty ◽  
Profound Influence ◽  
Electronic Transactions

Information technology has a profound influence on the world economy. In relation to extend of these technologies, especially telecommunications, multimedia and information technology (telematics) can eventually change the order of the organization and social relationships. In this study question the fulfillment about statements of the tax payable on the E-Commerce transaction which of course will not be apart from the tax law concerning on the E-Commerce transaction, statements against the tax payable on the E-Commerce transaction and legal certainty in conducting the tax report on the E-commerce transaction.The method used in this research is descriptive analytic is a research method that aims to describe the facts in the form of the data to the primary legal materials in related to the form of laws and regulations and the secondary legal materials (doctrine, the expert opinion of the leading law) as well as tertiary legal materials. While the approach in this study used a qualitative which seeks to combine normative and empirical. In this research are expected to acquire a comprehensive describe of the tax payable statement on the E-Commerce transaction.The result on the tax on E-Commerce transactions equal to the ordinary transactions in accordance with the explanation in Article 11 section (1) Law Concerning Income Tax that regulated Value Added Tax and Sales Tax on Luxury Goods adheres to the accrual principle, it meaning the tax occurs in when the delivery of taxable goods or on the delivery of taxable services, although payment for such delivery has not yet fully accepted or received, or in the importation of taxable goods. When the tax payable for transactions made through the E-Commerce are subject to this article. The tax payable related to the report which is derived from the transactions on the E-Commerce it can be undertaken with the approach of harmonization and convergence so that certainty of the tax report above electronic transactions can be implement as well as possible.

scholarly journals PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS

2019 ◽  
Vol 4 (2) ◽  
pp. 215-230
Author(s):  
Yanis Ulul Az'mi
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Consumer Demand ◽  
New Technology ◽  
Value Added ◽  
Tax Law ◽  
Goods And Services ◽  
The United Kingdom ◽  
Income Tax Law ◽  
The Government

The development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in the United Kingdom there is a Diverted Provit Tax (DPT) scheme. Whereas Indonesia has no more specific rules, there is only a Circular (Surat Edaran) that regulates the Affirmation of Tax Regulations on e-Commerce Transactions, namely SE / 62 / PJ / 2013 tax regulations e-commerce follows the income tax law and value added tax.

scholarly journals Direct Tax for Digital Platform During the COVID-19 Pandemic: Study in Indonesia

2021 ◽  
Vol 56 (2) ◽  
pp. 271-280
Author(s):  
Amelia Cahyadini ◽  
Sinta Dewi ◽  
Dewi Kania Sugiharti ◽  
Zainal Muttaqin
Keyword(s):  
Income Tax ◽  
Rapid Development ◽  
Electronic System ◽  
Digital Economy ◽  
Tax Law ◽  
Electronic Systems ◽  
Legal Certainty ◽  
Playing Field ◽  
Trading Activities ◽  
Direct Tax

The article describes a new method/idea about taxing the income towards the digital in Indonesia during the COVID-19 Pandemic. Since social and physical distancing has fertilized the trend to conduct trading activities through the electronic system and provide a level playing field, then the policies for direct tax (income tax) in the trading activities utilizing electronic systems were issued in Law Number 2 of 2020. To obtain data and information in this study, the authors used qualitative research methods. Considering that direct tax has been regulated in Indonesian legislation, this study uses a normative juridical approach without neglecting empirical facts in developing the digital economy. The application of this regulation is assessed based on the Tax Law in Indonesia by focusing on several aspects such as legal certainty and tax jurisdiction. Based on the tax philosophy in Indonesia, Law Number 2 of 2020 is considered as lacking in providing legal certainty and policies regarding the income tax for the trading activities utilizing the electronic system. It is considered a unilateral measure. This study on income tax is relatively new in facing the rapid development of the digital economy, especially regarding a permanent physical establishment that is considered irrelevant.

scholarly journals Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II

2018 ◽  
Vol 3 (2) ◽  
pp. 190-201
Author(s):  
Mienati Somya Lasmana ◽  
Reni Eka Isyatir Rodhiyah
Keyword(s):  
Income Tax ◽  
Design Methodology ◽  
Value Added ◽  
Sales Tax ◽  
Comparison Analysis ◽  
Value Added Tax ◽  
Content Type ◽  
Taxable Income ◽  
Analysis Technique

Purpose The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM). Design/methodology/approach Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. Findings The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased. Originality/value Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

scholarly journals CADANGAN REKLAMASI PERTAMBANGAN SEBAGAI LOOPHOLES PAJAK DALAM PENERAPAN PRINSIP TAXABILITY-DEDUCTIBILITY

2018 ◽  
Vol 6 (2) ◽  
pp. 181-198
Author(s):  
Chairil Anwar Pohan
Keyword(s):  
Income Tax ◽  
Negative Impact ◽  
Value Added ◽  
Tax Law ◽  
Mining Activities ◽  
Government Officials ◽  
Income Tax Law ◽  
Gross Income ◽  
The Government ◽  
Mining Face

Ironic look messy mining face in this country and so much troublesome services of government officials, especially in the mining region of area businesses amid rampant mining minerals (Gold, Tin, Copper, Nickel, etc.) and coal were carried out by the Investor, the resultant investment offers little value added contribution on state revenues, whereas post-exploitation or post-mining closure leaves holes gaping tailings left just by miners, resulting in environmental degradation, social inequality and other things that have a negative impact that brings enormous material losses for the country and society, which never should have happened because of the taxation aspects of the government actually had anticipated that the mining activities should be facilitated by the provisioning cost of reclamation in mining production activities are underway, the reserve for reclamation explicitly accommodated as accounts exclusion in Article 9, paragraph 1 of Income Tax Law, that the taxation treatment is a cost that can be a deduction from gross income.

scholarly journals DIGITAL SERVICES TAX UNDER LAW NUMBER 2 OF 2020: A NEW TAX TYPE IN INDONESIA?

2021 ◽  
Vol 56 (5) ◽  
pp. 464-475
Author(s):  
Zainal Muttaqin ◽  
Sinta Dewi ◽  
Dewi Kania Sugiharti ◽  
Amelia Cahyadini
Keyword(s):  
Income Tax ◽  
Qualitative Approach ◽  
Tax Law ◽  
Original Research ◽  
Electronic Systems ◽  
Legal Certainty ◽  
Law System ◽  
Digital Services ◽  
New Type ◽  
Trading Activities

Digital Services Tax under Law Number 2 of 2020 is assessed as a new type of tax in Indonesia which will apply to trading activities through electronic systems (PMSE) and e-commerce platform providers (PPMSE) that face a significant economy but cannot be designated as permanent establishments due to tax agreements between Indonesia and other countries. In other words, Digital Services Tax is an alternative Income Tax in PMSE activities. Proceeding from this, it is necessary to study the position of the Digital Services Tax on PMSE and PPMSE activities in Law Number 2 of 2020 based on the tax law system in Indonesia. This research was conducted to provide an overview of the legal certainty of digital services tax collection in Indonesia. The research method used is normative juridical, with a qualitative approach, and the research specifications used are analytical descriptive. This paper presents original research on a new type of tax in Indonesia resulting in the formulation of the provisions of the Digital Services Tax in Law Number 2 of 2020 that is considered unable to meet legal requirements. This tax is a new type of tax in Indonesia, although until now, it has not been categorized regarding its classification (based on Indonesian Tax Law).

scholarly journals Tindak Pidana Informasi Elektronik Dalam Kerangka Hukum Positif

2021 ◽  
Vol 16 (1) ◽  
pp. 92-111
Author(s):  
Rio Armanda Agustian ◽  
Jeanne Darc Noviayanti Manik
Keyword(s):  
Information Technology ◽  
Cultural Values ◽  
Personal Data ◽  
Private Life ◽  
Constitutional Court ◽  
Legal Certainty ◽  
Conceptual Approach ◽  
Electronic Transactions ◽  
The Right ◽  
Media And Communication

Act No. 11 of 2008 on Information and Electronic Transactions is the first Act  in the field of information technology and electronic transactions as a product of much-needed legislation and has become the spearhead that lays the groundwork for regulation in the field of technology utilization, although now during the implementation of the ITE Act experienced some problems regarding legal certainty about criminal provisions after the decision Constitutional Court, protection personal data and criminal investigation. Method in this study is normative juridical with a statutory and conceptual approach. Government supports the development of IT through its legal infrastructure and arrangements so that the use of IT is carried out safely to prevent its misuse by paying attention to the religious and socio-cultural values of Indonesian people. Side of protection and legal certainty in the use of information technology, media, and communication in order to develop optimally. Protection of personal data in conducting activities in cyberspace can be the right to enjoy a private life and free from all kinds of interference, right to be able to communicate with others without the act of spying and right to supervise access to information about one's personal life and data.

scholarly journals Description of Fiscal Legislation and Changes in Years in Albania

2016 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
Edvin Xhango
Keyword(s):  
Gross Domestic Product ◽  
Informal Economy ◽  
Tax Evasion ◽  
Income Tax ◽  
Value Added ◽  
Legal Framework ◽  
Tax Law ◽  
Business Interests ◽  
The Right ◽  
The Cost

The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.

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