EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM

Posma Leonardo, Christine Tjen

Abstract


This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.

Keywords


E-commerce, Platform Marketplace; Taxation; Transaction

Full Text:

PDF

References


Anand, P., & Bhraguram, T. M. (2017). Goods and Service Tax ( GST ) Impact of E-Commerce in Indian Economy. EPH - International Journal of Business & Management Science, (5), 9–20.

Barsade, J., & Elyashiv, T. (2009). Integrated e-commerce sales & use tax exchange system and method.

Cockfield, A. J. (2006). THE RISE OF THE OECD AS INFORMAL “WORLD TAXORGANIZATION” THROUGH NATIONAL RESPONSES TO E-COMMERCE TAX CHALLENGES. Yale Journal of Law & Technology, 24(1), 81–102.

Dini. (2011). Bisnis Online: Modal Minimal, Keuntungan Maksimal - Kompas.com. [Online]. Available: https://lifestyle.kompas.com/read/2011/11/01/16170771/bisnis.online.modal.minimal.keuntungan.maksimal. [Accessed: 02-Apr-2019]

Google & TEMASEK. (2018). e-Conomy SEA 2018.

Kurniasih, N. (2015). METODE CAMPURAN (MIXED METHODS) | nurafni retno kurniasih. [Online]. Available: http://retnoafni.blogspot.com/2015/11/metode-campuran-mixed-methods.html. [Accessed: 26-Feb-2019].

Lomanto, C. N., & Mangoting, Y. (2013). Perlakuan PPN atas Transaksi E-Commerce. Tax & Accouting Review, 3(2).

Nababan, C. N. (2017). Belanja Online Masyarakat Indonesia Tembus Rp75 Triliun. CNN Indonesia. [Online]. Available: https://www.cnnindonesia.com/ekonomi/20170809151902-78-233513/belanja-online-masyarakat-indonesia-tembus-rp75-triliun. [Accessed: 02-Apr-2019].

Naicker, K. (2003). the Taxation of E-Commerce : an Examination of the Impact and Challenges Posed By Electronic Commerce on the Existing Tax Regime By Pietermaritzburg.

Pangesti, R. D. (2017). Menguak Permasalahan Perpajakan E-, 2(1), 181–201.

Pramesti, I. A. (2019). Pengumuman: Sri Mulyani Tarik Aturan E-Commerce, Batal Semua! [Online]. Available: https://www.cnbcindonesia.com/fintech/20190329160155-37-63738/pengumuman-sri-mulyani-tarik-aturan-e-commerce-batal-semua. [Accessed: 04-Apr-2019].

Sari, R. P. (2018). Kebijakan perpajakan atas transaksi e-commerce. Akuntabel, 15(1), 67. https://doi.org/10.29264/jakt.v0i0.2889

Schisler, D. L., & Galbreath, S. C. (2015). “Responsibility for tax return outcomes: An attribution theory approach” In Advances in Taxation. Emerald. https://doi.org/https://doi.org/10.1016/S1058-7497(00)12019-8

Setyowati, D. (2017). Belanja Online Naik, Potensi Pajak Hilang Rp 20 Triliun per Tahun | Katadata News. [Online]. Available: https://katadata.co.id/berita/2017/08/03/belanja-online-naik-potensi-pajak-hilang-rp-20-triliun-per-tahun. [Accessed: 20-Feb-2019].

Shauki, E.R. (2018). “Research Instruments in Case Study and the Role of Researcher”, Handout, CASE WRITING AND METHODOLOGY, ECAM 809303, (Elvia T. Shauki, Phd) University of Indonesia. April 2018, Print.

Shauki, Elvia R. (2018). ENHANCING THE OUTCOME OF DATA ANALYSIS by USING MIXED-METHOD RESEARCH.

Shauki, Elvia R. (2019). CONVERTING YOUR MASTER / PhD THESIS INTO A JOURNAL ARTICLE : TO COPY and PASTE OR REWRITE ?, 1–8.

Sukarma, D. A., & Wirama, D. G. (2016). Locus Of Control Sebagai Pemoderasi Pengaruh Kualitas Pelayanan dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana.

Testa, M. G. (2017). VAT treatment of E-commerce intermediaries Table of Contents.

Utomo, R. U. (2017). Tantangan pengawasan ppn atas transaksi konten digital. Jurnal Pajak Indonesia, 1–6.

Weiner, B. (2012). Handbook of Theories of Social Psychology : Volume 1 An Attribution Theory of Motivation. (P. Van Lange, A. Kruglanski, & E. Higgins, Eds.) (Vol. 1). London: SAGE. https://doi.org/http://dx.doi.org/10.4135/9781446249215.n8

Yapar, B. K., Bayrakdar, S., & Yapar, M. (2015). The Role of Taxation Problems on the Development of E-Commerce. Procedia - Social and Behavioral Sciences, 195, 642–648. https://doi.org/10.1016/j.sbspro.2015.06.145


Refbacks

  • There are currently no refbacks.