PAJAK DIGITAL: POTENSI DAN TANTANGAN
DOI:
https://doi.org/10.12928/optimum.v10i1.15831Keywords:
Digital Tax, E-commerce, Opportunities, ChallengesAbstract
This study aims to analyze the potential and challenges of taxation in the digital era and  understanding the readiness of business actors conducting business activities through E-commerce (PMSE) to the new taxation rules. In addition, this study also provides an overview of taxation policies that are appropriate to the digital era. There are still many potential taxation that has not been touched. One of the biggest potential is in digital companies. Tax regulations for digital companies are still under discussion by the government. But for business operators who carry out PMSE, there is a regulation which requires them to pay taxes. Observations indicate that the majority of business operators conducting PMSEs are not yet aware of the latest tax regulations. Literacy is needed so that more tax objects are aware on tax. Nevertheless, the results show that business operators are ready to be confirmed as taxpayers in accordance with applicable regulations. This is a big opportunity in the taxation sector.
References
Ayers, Susan & Steven E. Kaplan. 2005. Wrongdoing by Consultants: An Examination of Employees' Reporting Intentions. Journal of Business Ethics, 57, 121-137.
Barnes, Stuart J., & Richard T. Vidgen. 2002. An Integrative Approach to The Assessment of E-Commerce Quality. Journal of Electronic Commerce Research, 3 (3), 114- 127.
Boylan, Scott J. 2010. Prior Audits and Taxpayer Compliance: Experimental Evidence on the Effect of Earned Versus Endowed Income. Journal of the American Taxation Association, 32 (2), 73-88.
Caballe, J., Panades, J. 1997. Tax Evasion and Economic Growth. Public Finance/Finances Publiques, 52 (3-4), 318-40.
Consulting, Anderson. 1999. E-commerce: what'sallthe fuss. Presentation, Section 1, Vol. 5.
Herawati, N., & Bandi, B. 2017. Dua Puluh Tahun Riset Perpajakan dalam Akuntansi: Suatu Studi Bibliografi. Jurnal Akuntansi dan Keuangan, 19 (2), 102–121.
Herawati, N., & Bandi, B. 2019. Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi. Jurnal Dinamika Akuntansi dan Bisnis, 6 (1), 103-120.
Hongler, Peter & Pasquale Pistone. 2015. Nexus to Tax Business Income in the Era of the Digital Economy. Working Paper. IBFD. Blueprints for a New PE nexus.
https://www.gatra.com/detail/news/457263/teknologi/kominfo-83-pengguna-internet-adalah-pengguna-whatsapp diakses pada 26 Desember 2019 oleh Annisa Setya Hutami
https://www.online-pajak.com/pajak-e-commerce-online diakses pada 27 Desember 2019 oleh Onlinepajak
https://www.online-pajak.com/pajak-di-era-digital diakses pada 30 Desember 2019 oleh Kezia Rafinska
https://cita.or.id/news/citax/menilik-potensi-pajak-sektor-jasa-digital-dengan-skema-ppn/ diakses pada 30 Desember 2019 oleh KONTAN.CO.ID
https://cita.or.id/news/citax/punya-potensi-besar-ekonomi-digital-butuh-aturan-perpajakan/ diakses pada 30 Desember 2019 oleh KUMPARAN.COM
https://www.ortax.org/ortax/?mod=berita&page=show&id=15736&q=&hlm= diakses pada 30 Desember 2019 oleh Harian Kompas
Klopping, Inge M. & Earl. 2004. Extending the Technology Acceptance Model and the Task-Technology Fit Model to Consumer E-Commerce. Information Technology, Learning, and Performance Journal, 22, (1), 35-47
Posner, Eric A. 2000. Law and Social Norms: The Case of Tax Compliance. Virginia Law Review, 68 (8), 1781-1819.
PP Nomor 80 Tahun 2019 tentang Perdagangan Melalui Sistem Elektronik
PMK Nomor 210/PMK.010/2018 tentang Perlakuan Perpajakan atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce)
Shevlin, T. 1999. Research in Taxation. Accounting Horizons, 13 (4), 427–441.
Turnovsky, S.J. 1997. Fiscal Policy in a Growing Economy with Public Capital. Macroeconomic Dynamics, 1, 615-639.
Downloads
Published
Issue
Section
License
License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere.
- That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.