PAYMENTS SYSTEM AT E-COMMERCE AND INCOME TAX IN INDONESIA

Noni Ardian;

Abstract

This research aims to determine e-commerce and tax payment methods in Indonesia. Data used is data of Internet Service Provider Association of Indonesia APJII), http://www.pajak.go.id and laws discussing related tax regulations on E-commerce. The research methods used in this writing use qualitative research methods. Data disposal using the study of literature and the type of data used is secondary data in the form of taxation regulations in force in Indonesia. The research results are the tax excavation on e-commerce transactions aimed at implementing justice for all taxpayers both conventional and e-commerce. Because the taxpayer's tax obligations are essentially conventional business or e-commerce is no different. Failure to collect taxes from e-commerce transactions will result in the unenforceability of the principle of justice in law enforcement, resulting in an imbalance in competition between entrepreneurs due to the uneven tax burden among Tax, and the acceptance of the State from the tax that is not maximally.