PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA?
Abstract
Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.
References
Bandur, Agustinus. (2018). Penelitian Kualitatif: Studi Multi-Disiplin Keilmuan dengan NVivo 12 Plus. Jakarta: Mitra Wacana.
https://economy.okezone.com/read/2019/04/02/20/2038285/pelaporan-spt-baru-61-7-tingkat-kepatuhan-wajib-pajak-rendah diakses pada tanggal 12 Juli 2019 pukul 19.30 wib
Kamayanti, A. (2017). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Jakarta: Yayasan Rumah Peneleh.
Kementerian Keuangan Republik Indonesia. (2018). Peraturan Menteri Keuangan Nomor 210 tahun 2018 tentang Perlakuan Perpajakan Atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce).
Natalia, A., & Budiasih, I. G. A. N. (2017). Analisis Penerapan Peraturan Pemerintah No. 46 Tahun 2013 Terhadap Tingkat Penerimaan Pajak di KPP Pratama Badung Selatan. E-Jurnal Akuntansi Universitas Udayana, 19(3), 1861–1886.
Republik Indonesia. (2008). UU Nomor 28 Tahun 2007 tentang Pajak Penghasilan.
Republik Indonesia. (2009). UU Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Resmi, S. (2019). Perpajakan: Teori & Kasus (10th ed.). Jakarta: Salemba Empat.
Wahdi, Nirsetyo, & Suratman. (2018). Efektifitas Penerapan PP No. 46 Tahun 2013 bagi UMKM terhadap Tingkat Pertumbuhan Wajib Pajak
dan Penerimaan Pajak Penghasilan pada KPP Pratama di Semarang. Asset, 20(1), 37-45.
Waluyo. (2019). Perpajakan Indonesia (11th ed.). Jakarta: Salemba Empat
Performance: Jurnal Bisnis & Akuntansi allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions.
In most cases, appropriate attribution can be provided by simply citing the original article, for example:
Sakdiyah, H. (2017). ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 7(1), 1-18. doi:https://doi.org/10.24929/feb.v7i1.343
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
4.png)
.png)
