Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta
Abstract
This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits.
Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.
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References
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Yapar, B. K., Bayrakdar, S., & Yapar, M. (2015). The Role of Taxation Promblems on the Development of E-Commerce. Social and Behavioral Sciences, 195, 642–648.
Adityowati, Putri, & Vindry Florention. (2016). “Apa Kata Bos Bukalapak tentang Pajak E-Commerce?” Retrieved from Tempo website: https://m.tempo.co
Arimbhi, P., Susanto, I., & Ghany, S. K. (2019). Proses Bisnis dan Aspek Pemungutan Pajak atas Transaksi E-commerce dalam Era Revolusi Industri 4.0. Jurnal Reformasi Administrasi, 6(1), 53–67.
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Daud, A., Sabijono, H., & Pangerapan, S. (2018). Analisis Penerapan Pajak Pertambahan Nilai Pada PT. Nenggapratama Internusantara. d(2), 512–528.
Direktorat Jendal Pajak. (2013). Perubahan Undang-undang Nomor 6 tahun 1983 tentang Ketentuan Umum dan tata Cara Perpajakan. Direktorat Jendral Pajak.
Dolfen, P., Einav, L., Klenow, P. J., Klopack, B., Levin, J. D., Levin, L., & Best, W. (2019). Assessing The Gains from E-Commerce. Retrieved from http://www.nber.org/papers/w25610
Donaldson, L., & Davis, J. . (1991). Stewardship Theory or Agrnvy Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/https://doi.org/10.1177/031289629101600103
Fox, W. F. (2001). State and Local Sales Tax Revenue Losses from E-Commerce : Updated Estimates. 4170(September).
Garín-Muñoz, T., López, R., Pérez-Amaral, T., Herguera, I., & Valarezo, A. (2019). Models for Individual Adoption of eCommerce, eBanking and eGovernment in Spain. Telecommunications Policy, 43(1), 100–111. https://doi.org/10.1016/j.telpol.2018.01.002
Hellerstein, & Walter. (2002). Electronic Commerce and The Challenge for Tax Administration. Paper in Seminar on Revenue Implications of E-Commerce for Development, Geneva, Switzeland.
Hermanto, W. (2016). Analisis Pengaruh Kepercayaan, Kemudahan dan Kualitas Informasi Terhadap Keputusan Pembelian Secara Online.
Kahraman, N., Tunga, M. A., Ayvaz, S., & Salman, Y. B. (2010). Understanding the Purchase Behaviour of Turkish Consumers in B2C E-Commerce. International Journal of Intelligent Systems and Applications in Engineering, 7(2), 2058–2061. https://doi.org/10.1039/b000000x
Khasanah, U., T, S., & Mardiati, E. (2019). Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope. Journal of Accounting and Investment, 20(1). https://doi.org/10.18196/jai.2001109
Kinder, T. (2002). Emerging e-commerce business models: An analysis of case studies from West Lothian, Scotland. European Journal of Innovation Management, 5(3), 130–151. https://doi.org/10.1108/14601060210436718
Kumparan. (2018). Ragam Regulasi Pajak E-commerce di Dunia - kumparan.com. Retrieved July 16, 2019, from
Kumparan website: https://kumparan.com/@kumparanbisnis/ragam-regulasi-pajak-e-commerce-di-dunia
Laohapensang, O. (2009). Factor Influencing Internet Shopping Behavior: a survey of consumers in Thailand. Jurnal of Fashion Marketing and Management, 13(4), 501–513.
Lim, S. A., & Indrawati, L. (2014). Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia. 36–57.
Linzbach, P., Inman, J. J., & Nikolova, H. (2019). E-Commerce in a Physical Store: Which Retailing Technologies Add Real Value. NIM Marketing Intelligence Review, 11(1), 42–47. https://doi.org/10.2478/nimmir-2019-0007
Makalalag, L. (2016). Pengenaan Pajak Penghasilan Terhadap Pengusaha Dalam Transaksi Perdagangan Online (E-Commerce). Jurnal Ilmu Hukum Legal Opinion, 4(1), 1–10. https://doi.org/10.1360/zd-2013-43-6-1064
Nugroho, B. ade febrianto. (2016). Mekanisme Pemungutan Pajak Pertambahan Nilai untuk E-Commerce di Indonesia Menggunakan E-Wallet.
Pangesti, R. D. (2017). Menguak Permasalahan Perpajakan E-. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 2(1), 181–201.
Pilkington, C., & Farron, S. (2013). International Direct Taxation of E-commerce: Developing a New Conceptual Model From Marketing Principles. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Rahayu, N. (2019). Pertumbuhan E-Commerce Pesat di Indonesia. Retrieved April 21, 2019, from Porta Berita Ekonomi website: https://www.wartaekonomi.co.id/read216302/pertumbuhan-e-commerce-pesat-di-indonesia.html
Rahman, I. A., & Panuju, R. (2017). Trategi Komunikasi Pemasaran Produk Fair N Pink Melalui Media Sosial Instagram. Jurnal Ilmiah Ilmu Komunikasi, 16(2), 214–224.
Rainer, R. K., & Cegielski, C. G. (2013). Introduction to Information Systems. 4th editio.
Rohm, A. J., Kashyap, V., Brashear, T. G., & Milne, G. R. (2004). The use of online marketplaces for competitive advantage: A Latin American perspective. Journal of Business and Industrial Marketing, 19(6), 372–385. https://doi.org/10.1108/08858620410556318
Ruiz, M. (2018). Chinese Customs Regulations on Cross-Border E-Commerce: A Growth Opportunity for Foreign Enterprises and Chinese Commercial Platforms. Sinología Hispánica, 1(6), 133. https://doi.org/10.18002/sin.v1i6.5492
Saleh, E. (2004). Teknologi Pengolahan Susu dan Hasil Ikutan Ternak. USU Digital Library, (1987), 1–7.
Sari, R. P. (2018). Kebijakan Perpajakan atas Transaksi E-Commerce. Journal Feb Unmul AKUNTABEL, 1.
Smeait, A. (2016). Faktor-Faktor Yang Mempengaruhi Minat Beli Pada Produk Fashion Melalui Belanja Online.
Sofyani, H., Tahar, A., & Murtin, A. (2019). Perpajakan Di Indonesia (1st ed.; S. rezki Hayati, Ed.). BASKARA MEDIA.
Su, W., Wang, Y., Qian, L., Zeng, S., Baležentis, T., & Streimikiene, D. (2019). Creating a Sustainable Policy Framework for Cross-Border E-Commerce in China. Sustainability (Switzerland), 11(4). https://doi.org/10.3390/su11040943
Tahar, A., & Rachman, A. K. (2016). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67.
Tshandra, N. (2018). 80 Persen Konsumen Belanja Online Orang Muda dan Wanita. Retrieved May 8, 2019, from Kompas website: https://lifestyle.kompas.com/read/2018/03/22/155001820/80-persen-konsumen-belanja-online-orang-muda-dan-wanita
Ulya, F. N. (2019). Pasar E-Commerce Indonesia Diprediksi Tumbuh hingga 20 Miliar Dollar AS. Retrieved April 23, 2019, from Kompas website: https://money.kompas.com/read/2019/03/26/181200726/pasar-e-commerce-indonesia-diprediksi-tumbuh-hingga-20-miliar-dollar-as
Viana, E. R., Margareth, P., & Serly. (2017). Menelisik Pajak Penghasilan Atas Bisnis Online Shop. Jurnal Infestasi, 13(2), 367–379.
Viboonthanakul, S. (2009). Smuggling via e-commerce: Effect on tax revenue. Journal of International Trade Law and Policy, 8(3), 272–290. https://doi.org/10.1108/14770020910990650
Wahyudi, E. (2015). Memahami Organisasi Pengelolaan Pajak di The Australian Taxation Office (ATO) Canberra. Retrieved July 18, 2019, from https://eddiwahyudi.com/2015/01/11/memahami-organisasi-pengelolaan-pajak-di-the-australian-taxation-office-ato-canberra/
Wan, F., & Chen, Q. (2018). The Factors Affecting the Development of Cross-border E-commerce in China. DEStech Transactions on Economics, Business and Management, (eced), 58–61. https://doi.org/10.12783/dtem/eced2018/23934
Xiao, Z. (2017). the Development of E-Commerce in Europe. Thessis. Centria University of Spplied Sciences, Business Management.
Yapar, B. K., Bayrakdar, S., & Yapar, M. (2015). The Role of Taxation Promblems on the Development of E-Commerce. Social and Behavioral Sciences, 195, 642–648.
Published
2021-06-26
How to Cite
TAHAR, Afrizal; SEPTIANI, Delvina Dwi.
Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 6, p. 1390-1400, june 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/67587>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i06.p03.
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