CONTRIBUTIONS OF E-COMMERCE SERVICE OF TRANSPORTATION ONLINE FOR TAXES IN INDONESIA

Rindi Andika; Eli Delvi Yanti; Teguh Wahyono;

Abstract

This research aims to know the contribution of E-commerce services from online transportation to tax revenues in Indonesia. Data used is the data of the Internet Service Provider Association of Indonesia (APJII), circular letter of the Director general of taxation number S-429/PJ. 22/1998 dated 24 December 1998 and income tax Law Article 4 paragraph (1). The data analysis method used in this research is a quality descriptive analysis. The results of the research are with the growing trade transactions of goods and/or services through electronic systems or e-commerce, Governments, especially the Directorate General of Taxation assessing the need to provide special affirmations related obligations Deduction and/or withholding income tax on e-commerce transactions as confirmed in the circular letter of the Director general of taxation number SE-62/PJ/2013 on the affirmation of taxation provisions for E-Commerce transactions so that in 2015 the Directorate General of Taxation issued a circular letter of number SE-06/PJ/2015 on withholding and/or income tax on E-Commerce transactions. The purpose of the circular letter is for the implementation of the withholding and/or income tax deduction for e-commerce transactions can run properly and there is uniformity in the implementation.