Mengulik Kewajiban Penyedia Platform Marketplace dan Pedagang sebagai Pengusaha Kena Pajak dalam Bisnis Dagang Transaksi Elektronik (e-commerce)
Abstract
Abstract
Along with the development of technology, trading transaction rapidly change the buying and selling mechanism. Seller and buyer just meet by online. Just laying on the bed, the buyer can order then the items have arrived. The government is aiming for potential tax avenue from trade through a system of electronic or e-commerce with futures prospects having a large transaction value. The purpose of this paper is to find out the trading business processes through electronic transactions and the obligations of Taxable Entrepreneurs for VAT purposes as well as Types of Tax Invoices that are used related to e-commerce business. This writing uses a method or descriptive exploratory approachThe latest provisions regarding online trading have been issued by the Minister of Finance by regulation No 210 /PMK. 010/2018 concerning about Tax Treatment of Trade Transaction through Electronic Systems. The provisions have been effect since April 2019. In the latest provisions requires plat-form owner to Taxable Entrepreneurs for VAT Purpose ( PKP ) included small entrepreneurs. It is not Accordance with provision in Value Added Tax law. Although it is understandable, this obligation is purposed intended to ensure a better portrait of the potential of the tax. The government has realized that the development of information and communication technology has led to the transformation of new business models and strategies so that the tax aspects need to be emphasized. In addition to these problems, the reality in the field shows that PKP e-commerce still issue tax invoice types of Retailers Tax Invoice. This needs to be informed so that the issuance of invoice is in accordance with applicable regulation
Keyword : Value Added Tax, trade through a system of electronic , e-commerce , Platform Marketplace.
References
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