Pungutan Pajak Perdagangan Melalui Elektronik Antar Negara Berdasarkan Hukum Perpajakan Di Indonesia

Fuzzy Kartika Candra Dewi, Muhammad Yasir

Abstract


Abstract

This study aims to determine the applicable taxation arrangements in Indonesia for e-commerce or e-commerce business actors between countries. Specifically, this study tries to explore the content of rules to harmonize regulations with rules relating to e-commerce. In addition, this study also examines specifically the rules that can be imposed on e-commerce businesses, tax arrangements, qualifications of tax subjects, and tax objects that can be withdrawn from e-commerce business actors between countries. This research is a library research through statutory approach. The results showed that Indonesia already has general rules regarding taxes for foreign tax subjects, so that if there is an inter-state e-commerce business actor having sources originating from the Indonesian state, then the inter-state e-commerce business actor can be said to be a taxpayer abroad with qualifications article 26 of the Republic of Indonesia Law No. 36/2008 concerning the Fourth Amendment to Law No. 7 of 1983 concerning Income Taxes.

Keywords: e-commerce tax, e-commerce between countries


Keywords


e-commerce tax, e-commerce between countries

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DOI: https://doi.org/10.15408/jlr.v1i5.12179 Abstract - 0

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