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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Penelitian Hukum Legalitas Syntax Idea Qiyas : Jurnal Hukum Islam dan Peradilan Journal of Social, Humanity, and Education JURNAL ILMIAH GLOBAL EDUCATION Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Impresi Indonesia POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Indonesia Sosial Sains Jurnal Inovasi Global Jurnal Riset Ilmiah Jurnal Intelek Dan Cendikiawan Nusantara SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Intelek Insan Cendikia Corpus Juris : Jurnal Ilmu Hukum
Hedwig A. Mau
Universitas Jayabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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PEMUNGUTAN PAJAK ATAS TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK YANG BERKEADILAN Anggoro Budi Santosa; Hedwig Adianto Mau; Khalimi Khalimi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2324

Abstract

Trade transactions through electronic systems (PMSE) or E-Commerce have experienced rapid development. Indonesia possesses significant economic potential and a large population, making it a highly promising market for PMSE economic activities. Numerous PMSE business actors, both domestic and international, have entered the e-commerce transaction market. However, many of these PMSE actors have not fulfilled their tax obligations effectively, particularly regarding Income Tax and Value Added Tax (VAT). This situation has resulted in an imbalance and perceived injustice between conventional and digital business actors, as well as between domestic and foreign business entities.  This research aims to analyze the tax collection mechanisms on trade transactions through electronic systems in Indonesia and to evaluate the application of the principle of fairness in tax collection for such transactions. This study employs normative legal research with a statutory approach, a conceptual approach, and an analytical approach.  The results indicate that the government facilitates PMSE tax collection by issuing several tax regulations based on a self-assessment system, complemented by a strengthened withholding system to optimize tax revenue collection. PMSE tax collection also endeavors to establish fairness for business actors by ensuring equal tax obligations between conventional and digital businesses, as well as imposing taxes on transactions conducted by foreign goods or service providers. On the other hand, there remains a necessity for more comprehensive regulations that thoroughly govern tax collection for trade transactions through electronic systems—whether conducted independently or through third parties—covering Income Tax, Value Added Tax, and international taxation aspects
Co-Authors Abdul Tatuh Sowakil Abubakar Watihelu Adi Rohman Fajar Afrial Dantez Agus Prambowo Sulistiyo Ahmad Jaeni Anggoro Budi Santosa Barra Bimantara Ginting Candra, Mardi Ester Simanungkalit Gatut Hendro Tri Widodo Gatut Hendro TW Gemalya Adji Pangestu Dama Grenada Grenada Hasan Efendi Hotjen Simamarta Immanuel Maykael Martono Reinhard Hutagaol Ismail Ismail Isnandar Aristo Prabowo Joko Sriwidodo Juanda Juanda Juanda Juanda Julianto Nugroho Khalimi Khalimi Lourenzia Hattu Lukas Pardamean E. Marbun Maliki Setyawan Mardi Chandra Maryano, . Mohamad Ismed Mohamad Ismed Mohammad Saleh Muhammad Zaki Padri Zelvian Parulian Hasiholan Siagian Ramlani Lina Sinaulan Rotua Valentina Sagala Rudy M Ramdan Santrawan Paparang Sharon Sharon Sherly Bantu Sufrin Ridja Tine Yowargana Tofik Y Chandra Tofik Yanuar Chandra Umar Suryadi Bakry Windi Ardiansyah Wira Franciska Yanni Yanni