Efektivitas Pengaturan Hukum Pajak E-Commerce Terhadap Peningkatan Penerimaan Pajak Di Indonesia
DOI:
https://doi.org/10.62383/demokrasi.v1i2.154Keywords:
Tax Law, E-commerce Tax, Tax PotentialAbstract
This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.
References
Buku
SURABAYA, STUDENT NOTARIAT UNIV, “Teori Sistem Hukum Lawrence m. Friedman,” Sistem, Teori Lawrence, Hukum, 2017
Waluyo, “Cara Pemungutan Pajak,” in Perpajakan Indonesia, 2017
Waluyo, “Pengertian Pajak Menurut Ahli,” Book Waluyo, 2019
Artikel Jurnal
A, I. R, Self Assessment Sistem sebagai Dasar Pungutan Pajak di Indonesia. Jurnal Al- ’Adl, 11.2, 149–169, (2018).
Agustina, I, Sistem Perhitungan Dan Pelaporan Pajak Penghasilan Pasal 21 Pada Universitas Xyz, Jurnal Ilmiah Infrastruktur Teknologi Informasi, 1.2, 24– 29, (2021) https://doi.org/10.33365/jiiti.v1i2.559
Aisyah, S, Penerapan Perhitungan Pajak Penghasilan (PPh) Pasal 21 Pada Karyawan PT. Perkebunan Nusantara III (Persero) Medan, Accumulated Journal, 1.224, 1–16, (2019).
Alwendi, Alwendi, ‘Penerapan E-Commerce Dalam Meningkatkan Daya Saing Usaha’, Jurnal Manajemen Bisnis, 17.3 (2020) <https://doi.org/10.38043/jmb.v17i3.2486>
Aprilianto, Bagus, and Angga Hidayat, ‘Pengaruh Bisnis E-Commerce Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak (Studi Kasus Wajib Pajak Yang Terdaftar Di KPP Kelapa Gading)’, EkoPreneur, 1.2 (2020) <https://doi.org/10.32493/ekop.v1i2.4796>
Arifka Sari, A, (2018). Sanksi Administrasi Bagi Wajib Pajak Pajak Penghasilan Orang Pribadi Di Kota Padang. Soumatera Law Review, 1.2, 233–250, (2018) <https://doi.org/10.22216/soumlaw.v1i2.3745>
Ditisrama, Tinton Ditisrama, Ramlani Lina Sinaulan, and Ismail Ismail Ismail, ‘Fungsi Budgetary Dan Regulatory Penerimaan Negara Bukan Pajak (PNBP) Di Indonesia’, Syntax Idea, 4.6 (2022) https://doi.org/10.46799/syntax-idea.v4i6.1897
Eka Sriwahyuni, ‘Peranan Dan Fungsi Pajak’, Fakultas Syari’ah Dan Ekonomi, 1 (2014)
Fakhruzy, Agung, ‘Peranan Hukum Pajak Dalam Upaya Mewujudkan Tujuan Negara’, Mizan: Jurnal Ilmu Hukum, 9.2 (2020)
Farouq, M. S, Hukum Pajak Di Indonesia Suatu Pengantar Ilmu Hukum Terapan Di Bidang Perpajakan, Kecana, 2018
Friedman, Lawrence M., ‘Sistem Hukum: Perspektif Ilmu Sosial’, Khozim. Cet. Ke-4. Bandung: Nusa Media, 110 (2011)
Goyena, Rodrigo, ‘Tentang Pengertian Pajak’, Journal of Chemical Information and Modeling, 53.9 (2019)
Golding, M. P., “ The Morality of Law . Lon L. Fuller ,” Ethics, 76.3 (1966) <https://doi.org/10.1086/291590>
Hamdi, Hamdi, ‘PENETAPAN STATUS PENGGUNAAN BARANG MILIK NEGARA DALAM RANGKA OPTIMALISASI PENERIMAAN NEGARA’, FIAT JUSTISIA:Jurnal Ilmu Hukum, 9.4 (2016) <https://doi.org/10.25041/fiatjustisia.v9no4.734>
Hartanti, Hartanti, Dwiyatmoko Pujiwidodo, and Devi Angel Nikita Sianturi, ‘PENGARUH PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK’, Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 3.1 (2018) <https://doi.org/10.32897/jsikap.v3i1.95>
Harun, Muhammad, ‘Philosophical Study of Hans Kelsen’s Thoughts on Law and Satjipto Rahardjo’s Ideas on Progressive Law’, Walisongo Law Review (Walrev), 1.2 (2019) <https://doi.org/10.21580/walrev.2019.2.2.4815>
Helmi, Muhammad Ishar, ‘Pengaruh Teori Hukum Dan Implementasinya Dalam Sistem Hukum Di Indonesia’, SALAM: Jurnal Sosial Dan Budaya Syar-i, 9.6 (2022) <https://doi.org/10.15408/sjsbs.v9i6.28735>
Kesuma, Agus Iwan, ‘Pengampunan Pajak (Tax Amnesty) Sebagai Upaya Optimalisasi Fungsi Pajak’, Inovasi, 12.2 (2016)
Mulya, Ali Sandy, and Syaron Vania Agatha, ‘Apakah Pajak Pertambahan Nilai Atas E-Commerce Dapat Diterapkan di Indonesia’, Journal of Accounting Science and Technology, 1.1 (2020)
Novi Fuji Astuti, ‘Pengertian Pajak Menurut Para Ahli, Lengkap Dengan Jenis-Jenisnya’, 18 September, 2020
Pitaloka, Raci, and Heru Tjaraka, ‘PENGENAAN PAJAK PADA PERDAGANGAN ONLINE (ECOMMERCE): SEBUAH LITERATUR REVIEW’, Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7.1 (2023) <https://doi.org/10.31955/mea.v7i1.2927>
Rahmatollahi, hosein, and fatemeh yazdizadeh Alborz, ‘The Internal Morality of Law in the View of Lon Fuller’, Journal of Law Research, 22.86 (2019) <https://doi.org/10.29252/lawresearch.22.86.147>
Ramadayanti, Ega, Tasya Safiranita Ramli, and Zainal Muttaqin, ‘MENELAAH ASPEK YURIDIS PAJAK E-COMMERCE SEBAGAI LANGKAH EFEKTIF OPTIMALISASI PENERIMAAN NEGARA’, Citizen : Jurnal Ilmiah Multidisiplin Indonesia, 2.1 (2022) <https://doi.org/10.53866/jimi.v2i1.50>
Ridho, Muhammad Najib, ‘PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA TRANSAKSI E-COMMERCE’, JISIP (Jurnal Ilmu Sosial Dan Pendidikan), 5.1 (2021) <https://doi.org/10.36312/jisip.v5i1.1765>
Rusnan, Rusnan, Johannes Johny Koynja, and Erlies Septiana Nurbani, ‘Implikasi Penerapan Asas Self Assessment Sistem Terhadap Peningkatan Penerimaan Pajak’, Journal Kompilasi Hukum, 5.1 (2020) <https://doi.org/10.29303/jkh.v5i1.33>
Samekto, FX. Adji, ‘MENELUSURI AKAR PEMIKIRAN HANS KELSEN TENTANG STUFENBEAUTHEORIE DALAM PENDEKATAN NORMATIF-FILOSOFIS’, Jurnal Hukum Progresif, 7.1 (2019) <https://doi.org/10.14710/hp.7.1.1-19>
Sari, reni novita, ‘SISTEM PEMUNGUTAN PAJAK, TARIF DAN FUNGSI PAJAK’, Angewandte Chemie International Edition, 6(11), 951–952., 2021
Suasa, Made Dwi Surya, I Made Arjaya, and I putu Gede Saputra, ‘Asas Keadilan Pemungutan Pajak Dalam Peraturan Pemerintah’, Jurnal Preferensi Hukum, 2.1 (2021)
Turban dan King; 2012:38, ‘E-Commerce – Business Creation’, Bbs.Binus.Ac.Id, 2020
Tutiek Yoganingsih, and Cahyadi Husadha, ‘EKSISTENSI PAJAK E-COMMERCE’, Jurnal Buana Akuntansi, 6.1 (2021) <https://doi.org/10.36805/akuntansi.v6i1.1384>
Ulang, Mengulik, Perdebatan Positivisme Hukum, Dan Teori, Hukum Kodrat, H L A Hart, and Lon F Fuller, ‘Hukum Dan Moral’, Jurnal Ilmu Hukum, 2.1 (2021)
Valentino, Finanto, and I Gusti Ngurah Wairocana, ‘Potensi Perpajakan Terhadap Transaksi E-Commerce Di Indonesia’, Journal Ilmu Hukum, 2018
Zuhraini, ‘Kajian Sistem Penyelenggaraan Pememerintahan Pekon Dalam Perspektif Hukum Sebagai Sistem Nilai (Berdasarkan Teori Lon Fuller)’, Asas: Jurnal Hukum Dan Ekonomi Islam, 9.2 (2017)
Peraturan Perundang-undangan:
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Perpajakan (UU HPP)
Peraturan Pemerintah (PP) Nomor 80 Tahun 2019 tentang Perdagangan Melalui Sistem Elektronik
Peraturan Menteri Keuangan (PMK) Nomor 210/PMK.010/2018.
Peraturan Menteri Keuangan (PMK) Nomor 48/PMK/03/2020
Peraturan Menteri Keuangan (PMK) Nomor 60/PMK.03/2022.
Surat Edaran DJP SE-62/PJ/2013 tentang Penegasan Ketentuan Perpajakan Atas Transaksi E-Commerce
Surat Edaran DJP SE-06/PJ/2015 tentang Pemotongan dan atau Pemungutan Pajak Penghasilan (PPh) atas Transaksi E-Commerce
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
