INCOME TAX ANALYSIS OF E-COMMERCE TRANSACTIONS IN INDONESIA

Nina Andriany Nasution;

Abstract

Tax on online transactions is one of the expansion of tax revenue which presents challenges for the taxation system in Indonesia. Basically, taxpayer obligations for conventional businesses and online businesses (e-commerce) are no different. In Indonesia, people like to make buying and selling online. This research uses a normative and empirical approach that is applied by conducting library studies and field studies through data collection from interviews that will be conducted for ecommerce players in Indonesia, Tax Practitioners of the Tax Service Office (KPP) in Indonesia and academics who master taxation. The results of interviews with ecommerce actors obtain information that most e-commerce actors do not agree with the imposition of tax collection on transactions on e-commerce transactions. The head of the extensification and extension department at the Tax Service Office (KPP) revealed that the potential for online business transactions in Indonesia is growing very rapidly but the data available so far have not been able to distinguish payments from taxes on e-transaction and conventional trading.