Analisis Yuridis Normatif terhadap Implementasi Pajak E-Commerce di Indonesia: Perspektif Kepastian Hukum dan Efektivitas Penegakan

Cokorda Gede Budha Hary Baskara

doi:10.62383/terang.v1i4.578

Authors

Cokorda Gede Budha Hary Baskara Universitas Terbuka

DOI:

https://doi.org/10.62383/terang.v1i4.578

Keywords:

enforcement effectiveness, tax implementation, legal certainty

Abstract

This study aims to analyze the implementation of e-commerce tax in Indonesia from the perspectives of law and enforcement effectiveness. Using a normative juridical approach, this research examines the legal norms outlined in legislation, including Law No. 11 of 2008 on Electronic Information and Transactions (as amended), Law No. 7 of 2014 on Trade, and Minister of Finance Regulation No. 210/PMK.010/2018. The findings indicate that e-commerce requires specific regulations due to its unique characteristics compared to conventional trade. These regulations aim to protect consumers and ensure tax compliance. However, challenges in implementing these regulations persist, particularly in supervision and law enforcement. Furthermore, the taxation aspect of e-commerce faces difficulties in reaching international businesses and avoiding tax evasion. Therefore, ongoing efforts from the government are necessary to strengthen regulations and law enforcement in addressing the dynamics of e-commerce development in Indonesia, to achieve legal certainty and optimal tax contributions from this sector.

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