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All Journal JURNAL ILMIAH HUKUM DIRGANTARA
Sugiman Sugiman
Universitas Dirgantara Marsekal Suryadarma
Law, Crime, Criminology & Criminal Justice

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PERLINDUNGAN HUKUM PEMUNGUTAN PAJAK BAGI KONSUMEN DALAM JUAL BELI SECARA TRANSAKSI ELECTRONIC COMMERCE TERHADAP PELAKU USAHA BERDASARKAN HUKUM POSITIF INDONESIA Sugiman Sugiman
JURNAL ILMIAH HUKUM DIRGANTARA Vol 11, No 2 (2021): JURNAL ILMIAH HUKUM DIRGANTARA
Publisher : UNIVERSITAS DIRGANTARA MARSEKAL SURYADARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jihd.v11i2.772

Abstract

ABSTRAKDi Indonesia pemungutan pajak untuk e-commerce baru diterapkan pada tanggal 1 April 2019, dikarenakan perkembangan pasar e-commerce sedang mengalami perkembangan yang sangat pesat. Pemerintah mengatur pajak e-commerce baik seorang pembeli maupun penjual dan penyedia jasa dikenakan pajak sesuai dengan perundang-undangan perpajakan yang sudah ada.Kata Kunci: Pungutan Pajak, Transaksi E-Commerce dan Perlindungan hukum. ABSTRACTIn Indonesia, tax collection for e-commerce was only implemented on April 1, 2019, because the development of the e-commerce market is experiencing very rapid development. The government regulates e-commerce taxes, both a buyer and a seller and a service provider are subject to tax in accordance with existing tax laws.Keywords: Tax Levies, E-Commerce Transactions and Legal Protection
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