The Sriwijaya University Library

  • Home
  • Information
  • News
  • Help
  • Librarian
  • Login
  • Member Area
  • Select Language :
    Arabic Bengali Brazilian Portuguese English Espanol German Indonesian Japanese Malay Persian Russian Thai Turkish Urdu

Search by :

ALL Author Subject ISBN/ISSN Advanced Search

Last search:

{{tmpObj[k].text}}
Image of POTENSI PAJAK E-COMMERCE SEBAGAI PENERIMAAN PAJAK DI INDONESIA

Skripsi

POTENSI PAJAK E-COMMERCE SEBAGAI PENERIMAAN PAJAK DI INDONESIA

Fransisco, Muhamad Rendi - Personal Name;

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to determine the potential for e-commerce tax as tax revenue in Indonesia and the efforts made by the Indonesian government in exploring this potential. The data used in this study are primary and secondary data. This research used descriptive qualitative method with a literature study approach. The population of this study are users of one of the e- commerce marketplaces, namely Shopee. The sampling technique used was purposive sampling technique. Data collection techniques using the interview method. The results of this study conclude that the value of Indonesian e-commerce transactions has increased every year, so that in 2020 it will reach Rp. 266.3 trillion. Meanwhile, the value of marketplace transactions, especially Shopee reached a value of US $ 40.1 billion. This can be achieved because it is supported by internet users, Indonesia is ranked fourth in the world. E-commerce transactions has the potential to be taxed, especially VAT. The government sees that e- commerce has enormous potential if it is taxed so that in order to maximize state tax revenues from e-commerce transactions, the government makes a policy in the field of taxation, including PP No 80 of 2019, PMK No 48 of 2020, PMK No 210/PMK.010/2018, and the director general of tax No PER-12/PJ/2020. This policy is expected to be known by e- commerce business actors by conducting socialization to representatives of e- commerce businesses and the younger generation.. Keywords : E-commerce, Value Added Tax (VAT), Tax Revenue, Marketplace, Shopee, Government.


Availability
Inventory Code Barcode Call Number Location Status
2107004351T62994T629942021Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T629942021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2021
Collation
xvii, 85 hlm.; tab.; ilus.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.240 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Penerimaan Pajak
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
MI
Other version/related

No other version available

File Attachment
  • POTENSI PAJAK E-COMMERCE SEBAGAI PENERIMAAN PAJAK DI INDONESIA
Comments

You must be logged in to post a comment

The Sriwijaya University Library
  • Information
  • Services
  • Librarian
  • Member Area

About Us

As a complete Library Management System, SLiMS (Senayan Library Management System) has many features that will help libraries and librarians to do their job easily and quickly. Follow this link to show some features provided by SLiMS.

Search

start it by typing one or more keywords for title, author or subject

Keep SLiMS Alive Want to Contribute?

© 2025 — Senayan Developer Community

Powered by SLiMS
Select the topic you are interested in
  • Computer Science, Information & General Works
  • Philosophy & Psychology
  • Religion
  • Social Sciences
  • Language
  • Pure Science
  • Applied Sciences
  • Art & Recreation
  • Literature
  • History & Geography
Icons made by Freepik from www.flaticon.com
Advanced Search