TINJAUAN YURIDIS PEMUNGUTAN PAJAK PENGHASILAN TERHADAP
PELAKU BISNIS ONLINE SHOP MENURUT UNDANG – UNDANG NOMOR 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN
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Institusion
Universitas Bhayangkara Surabaya
Author
Indriani, Vichi
Subject
Datestamp
2023-11-27 03:47:07
Abstract :
The era of globalization along with the rapid development of this technology led to so many inventions that can facilitate human activities, humans can overcome the difficulties posed by the boundaries of distance, space, and time with technology. Advances in information technology have caused changes in many things including in the sale and purchase transactions which can now be accessed via the internet called e-commerce. E-commerce transactions are increasingly popular because they are considered to facilitate human transactions, therefore many sellers have started doing business online, seeing the large potential of online shopping businesses in Indonesia, it is necessary to make special regulations for online shopping businesses, because of the awareness and understanding of taxpayers who still low. There is a need for reinforcement, in the taxation system in Indonesia, which uses a self-assessment system that gives full trust to taxpayers to pay. The self-assessment system should be accompanied by rules that are in line with developments in the modern era, in which global conditions change rapidly.
The era of globalization along with the rapid development of this technology led to so many inventions that can facilitate human activities, humans can overcome the difficulties posed by the boundaries of distance, space, and time with technology. Advances in information technology have caused changes in many things including in the sale and purchase transactions which can now be accessed via the internet called e-commerce. E-commerce transactions are increasingly popular because they are considered to facilitate human transactions, therefore many sellers have started doing business online, seeing the large potential of online shopping businesses in Indonesia, it is necessary to make special regulations for online shopping businesses, because of the awareness and understanding of taxpayers who still low. There is a need for reinforcement, in the taxation system in Indonesia, which uses a self-assessment system that gives full trust to taxpayers to pay. The self-assessment system should be accompanied by rules that are in line with developments in the modern era, in which global conditions change rapidly.
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