TAXATION POLICY ON E-COMMERCE TRANSACTIONS
Destari Nurlaila Damanik; Tengku Eka Susilawaty; Muhammad Habibie;
Abstract
Nowadays more and more economic activities are carried out with internet media. Electronic commerce with internet media, or better known as e-commerce. One of the potentials in taxation is taxation on e-commerce transactions, the potential for tax revenue for e-commerce transactions is very large. Many obstacles occur in tax collection on e-commerce transactions, this is a challenge for the Directorate General of Taxes in determining their tax policies. The purpose of this study is to uncover the policy of compliance with e-commerce transaction taxation. The method used in this study is a qualitative research method that is collecting data using literature studies. The results of the study found that there are several conditions where e-commerce transactions will be difficult to tax. So that the Directorate General of Taxes applies the Directorate General of Tax Circular No. SE-662 / PJ / 2013 concerning Affirmation of Tax Provisions for E-Commerce Transactions as a policy to optimize state revenue on Income Tax (PPh) and Value Added Tax (VAT) on e-transactions commerce.