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All Journal Advances in Taxation Research
Andika Pramukti
Universitas Muslim Indonesia, Indonesia
Economics, Econometrics & Finance

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E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business Zahirah Zahirah; Andika Pramukti; Muhammad Arsyad
Advances in Taxation Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.103

Abstract

Purpose: This study examines the understanding of e-commerce taxation among Indonesian entrepreneurs selling South Korean products online. The growing demand for South Korean goods has driven entrepreneurs to use e-commerce platforms to efficiently reach out to physical interactions. Research Design and Methodology: This research adopted a qualitative descriptive approach. Primary data were collected through Google Forms and virtual interviews with a sample of online store owners. This method allowed a deeper understanding of the participants' perspectives on e-commerce tax issues. Findings and Discussion: The study found that while some online shop owners are familiar with e-commerce tax regulations, others remain unaware due to a lack of socialization from tax authorities. The absence of clear communication about tax obligations creates a knowledge gap, leading to inconsistent compliance among business owners. Implications: This research emphasizes the need for better tax education and socialization to improve compliance and support the growth of e-commerce in Indonesia. The findings suggest that tax authorities should focus on targeted outreach programs to ensure online store owners are well-informed about their tax obligations. This study contributes valuable insights for policymakers to enhance regulatory frameworks for e-commerce taxation.
Implementation of Tax Planning to Minimize Income Tax Article 21 Dewi Sabrina; Andika Pramukti; Rosmawati Rosmawati
Advances in Taxation Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.204

Abstract

Purpose: This study examines implementing tax planning strategies to minimize Income Tax Article 21 obligations at Dana Pensiun Perkebunan (DAPENBUN) while ensuring regulatory compliance and financial efficiency. Research Design and Methodology: This research uses a qualitative approach and relies on primary data collected through interviews and documentation. Data analysis involves organizing, interpreting, and evaluating tax policies and implementation at DAPENBUN PTPN XIV. Findings and Discussion: The study finds that DAPENBUN PTPN XIV applies the gross-up method for employee income tax Article 21, where tax allowances are included in taxable income and covered by the company. Only pension contributions and BPJS Ketenagakerjaan (employment insurance) employees pay are excluded from taxation. Meanwhile, retiree income tax follows the gross method, where pensioners bear the tax burden. Certain cash benefits, such as uniforms, medical expenses, and recreation allowances, have been converted into in-kind benefits to reduce taxable income. Implications: This study highlights the role of strategic tax planning in reducing corporate tax burdens while maintaining compliance. It provides insights for pension funds and businesses seeking to enhance tax governance and financial management.
Co-Authors Dewi Sabrina Muhammad Arsyad Rosmawati . Zahirah Zahirah