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All Journal Jurnal Ilmu Pertanian Jurnal Pendidikan Teknologi dan Kejuruan El Dinar Jurnal Tanah dan Air Jurnal Edik Informatika : Penelitian Bidang Komputer Sains dan Pendidikan Informatika Jurnal Teknik Komputer AMIK BSI International Journal of Islamic Economics and Finance (IJIEF) Journal Technology and Implementation Bussines JURIKOM (Jurnal Riset Komputer) jurnal Ilmu Pertanian (Agricultural Science) JIFA (Journal of Islamic Finance and Accounting) Soil REns Jurnal Tekno Jurnal Sisfotek Global Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Tanah dan Air (Soil and Water Journal) Jurnal Kreatif : Desain Produk Industri dan Arsitektur These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Elkasista Krinok:Jurnal Linguistik Budaya Borneo Journal of Biology Education (BJBE) Journal of Social Research JBEST Innovative: Journal Of Social Science Research JURNAL ILMIAH PENELITIAN MAHASISWA Journal of Environment and Sustainability Education JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Multidisciplinary Indonesian Center Journal Intelektual: Jurnal Pendidikan dan Studi Keislaman Ecoducation JIFA (Journal of Islamic Finance and Accounting)
Ade Setiawan
STMIK Amikom Purwokerto
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Implementasi Pemungutan PPN Perdagangan Melalui Sistem Elektronik pada Kantor Pelayanan Pajak Badan dan Orang Asing Setiawan, Ade; Sari, Nurmita
Journal of Business Administration Economics & Entrepreneurship Vol. 5, No.2 (2023): Oktober
Publisher : Journal of Business Administration Economics & Entrepreneurship

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Abstract

Internet penetration in Indonesia makes the digital economy rapidly developed, and this progress makes a significant change in people's consumption pattern to be a contactless. This consumption pattern enable them to purchase digital services from abroad. The Directorate General of Taxes as the tax authority in Indonesia must be able to take advantage of this momentum to increase state revenue through expanding the tax base through the collection of Value Added Tax (VAT) in Trade through Electronic Systems (PMSE) on Intangible Taxable Goods and Services originating from abroad. The purpose of this study is to understand how the Implementation of PMSE VAT Collection at Permanent Establishment and Expatriates Tax Office, The researcher use Descriptive Qualitative and data collection techniques through Interviews and Documents Review Methods. Based on research conducted, the results of the Implementation of PMSE VAT Collection at Permanent Establishment and Expatriates Tax Office as follows are the implementation of PMSE VAT Collection starting from appointment as VAT Collector to depositing the VAT collection has been running well according to the 3 rules that govern it : Peraturan Menteri Keuangan No 48/PMK.03/2020 as amended by Peraturan Menteri Keuangan No 60/PMK.03/2022, Peraturan Jenderal Pajak No PER-12/PJ/2020 and also the Implementation Instructions contained in the Circular Letter of the Director General of Taxes number SE-44/PJ/2020. The implementation of PMSE VAT collection on tax revenues at KPP Badan dan Orang Asing conducted PMSE VAT collection plays a major role in revenue from KPP Corporate and Foreign Persons. This can be seen from the percentage of the role of VAT PMSE collection on revenue from KPP Badan dan Orang Asing. which continues to increase from 18.88% at the beginning of the PMSE VAT collection regulations being implemented in 2020, to 49.45% in 2021 and again increasing in 2022 to 54.79% of the total KPP revenues of Foreign Entities and Persons Keywords: Value Added Tax (VAT) in Trade through Electronic Systems (PMSE), Electronic Transaction, Foreign Enterprise and Individual Tax Office Directorate General of Taxes
Co-Authors ., Alfani Achmad Ibrahim AI NURLAELASARI RUSMANA Amini, Azizah Khairina Andani, Chairiah Anggraeni, Isty Ardelia, Zahra Ardi Satrial Astuti, Rachmawati Darma Azhar, Alfiyyah Azhar, Fahri Ali Azizah, Dyantie Nur Betty Natalie Fitriatin Damayani, Maya Damayanti, Friska Dessy Susanti, Inggit Destiana, Fadya Dewi Rahayu Dita Andraeny DIYAN HERDIYANTORO Dzulfikar B.A., M Edward Alfin Effendi, Dedi Emma Trinurani Sofyan Ernawulan Syaodih Erza, Nola Putri Eso Solihin Fadhlan Muchlas Abrori Farida Damayanti Fauzi Ahmad Muda Fauziah, Nisa Ferdiand Suhelatua, Martinus Frank Aligarh Hamidah, Novita Nur Hanggoro Aji Al Kautsar Hani Harafani, Hani Hasanah, Tuti Heri Priyanto, Heri Hilmi, Faqih Humairoh Humairoh Ilyas, Ichsan Iqbal, Mohamad Ali Januar, Dodi Ganjar Kasmuri, Mudiono Kusumadewi, Bintang Hari Lia Yuldinawati Lilit Rusyati Listiani Listiani Lubis, Ary Satria Magria, Vera Maria Apsari Sugiat Marita Kusuma Wardani Maulana, Andry Maulana, Nurzen Maulidah, Shopi Setiawati Melati, Putri Sekar Mieke Rochimi Setiawati Muhamad Faisal, Muhamad Muhamad Syahwildan Muhammad Azhar Irwansyah Muhammad Muharrom Musriatun Napiah Mustofa Mustofa Mutia, Rahma Nadia Nuraniya Kamaluddin Neni Nuraeni, Neni NENNY NURLAENY Nufuz, Salma Hayatun Nurcahyo, Nurcahyo Nurlaeli, Kamilah Kurnia Permana, Rifky Pernando, Frenki Prawanti, Diah Amalia Prawido Utomo Pujawati Suryatmana Pujirana, Andi Isni Putra, Ranu Manggala Qorina, Azizah Rachmat Harryanto Rachmat Setiawibawa Rachmawati, Dhina Pratiwi Rahmah, Siti Auliya Rainaldi, Rainaldi Reginawanti Hindersah Riana, Risti Rija Sudirja Rika Rafikah Agustin Sampurna, Adam Mulya Sandra Dewi Saraswati Sari, Nurmita Shafwan, Fatimah Ratu Sholikin, Ahmad Sholikin, Ahmad Siswanto, Shantosa Yudha Sonjaya Sule, Marenda Ishak Supratikta, Hadi Suryatma, Pujawati Syafaat, Mokhamad Tarigan, Afifah Sanu Tika Adilah M Usnan Vestia, Etika Waeisul Bismi WAHYUDI Wardani, Ayu Kusuma Wianggadana, Rangga Yanto, Andika Bayu Hasta Yunus, Ishak