VALUE ADDED TAX ON E-COMMERCE TRANSACTIONS

Nancy Mayriski Siregar; Aulia Rahman Harahap;

Abstract

This study aimed to analyze the treatment of Value Added Tax on e-commerce transactions. The Data is obtained from an online buying and selling transactions of one of the online fashion retail stores with brand A. The results of this study was that there was an obligation to pay Value Added Tax on e-commerce transactions, Because basically an e-commerce transaction is not different from conventional transaction there is only Distinguishing trade mechanism. So there are Necessary adjustments to Several parties and co-operation together to implement the Value Added Tax.