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All Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IJHABS
Ginting, Dea Cindi Amelia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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ANALISIS PENGENAAN PAJAK PADA PELAKU E-COMMERCE Ginting, Dea Cindi Amelia; Nasution, Muhammad Irwan Padli; Sundari, Sri Suci Ayu
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 3 (2023): FEBRUARI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.388 KB) | DOI: 10.55047/jekombital.v1i3.359

Abstract

In Indonesia, the use of information technology in business is growing rapidly. One of the impacts of technological advances is e-commerce. E-commerce allows customers to buy at smart brokers more conveniently. However, the rise of e-commerce raises concerns about how e-commerce businesses should be taxed. The tax base of e-commerce businesses is examined in this study. This study aims to analyze the analysis of tax imposition on e-commerce actors. The research method used in this study is the normative legal research method. The legal analysis is based on Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.010/2018 concerning Market Platform Providers and VAT NPWP. Legal basis for taxing online retailers. As a result, the implementation of tax collection on e-Commerce actors has not been efficient. According to Regulation Number 210/PMK issued by the Minister of Finance of the Republic of Indonesia. PMK 010/2018 Obligation to pay income tax in excess of non-taxable income in connection with tax procedures or procedures for carrying out online transactions through electronic systems. However, there are still many taxpayers who do not pay or avoid income tax. This problem is caused by non-compliance and lack of understanding of tax law in Indonesia.
Optimization Strategy for Restaurant Tax Collection in UPT Region VI Regional Revenue Agency of Medan City Ginting, Dea Cindi Amelia; Aisyah, Siti
International Humanity Advance, Business & Sciences Vol 2 No 4 (2025): April
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i4.422

Abstract

Revenue Agency. Restaurant tax is one source of regional income that has great potential in increasing regional original income (PAD). However, in its implementation, there are various challenges such as low taxpayer compliance, lack of supervision, and the effectiveness of the collection system that still needs to be improved. The research method used is a quantitative approach with secondary data analysis from restaurant tax revenue reports and interviews with related parties. The results of the study indicate that the implementation of strategies such as digitalization of the tax collection system, increased supervision and sanctions, and education for taxpayers significantly increased restaurant tax revenue. The data shows an increase in the number of registered restaurants and tax revenue from year to year after the optimization strategy was implemented. These findings support the theory that optimizing the tax system through a technological approach and increasing compliance can increase the effectiveness of tax revenue. Therefore, it is recommended that local governments continue to develop more innovative strategies to ensure taxpayer compliance and increase PAD sustainably
ANALISIS PENGENAAN PAJAK PADA PELAKU E-COMMERCE Ginting, Dea Cindi Amelia; Nasution, Muhammad Irwan Padli; Sundari, Sri Suci Ayu
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 3 (2023): FEBRUARI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v1i3.359

Abstract

In Indonesia, the use of information technology in business is growing rapidly. One of the impacts of technological advances is e-commerce. E-commerce allows customers to buy at smart brokers more conveniently. However, the rise of e-commerce raises concerns about how e-commerce businesses should be taxed. The tax base of e-commerce businesses is examined in this study. This study aims to analyze the analysis of tax imposition on e-commerce actors. The research method used in this study is the normative legal research method. The legal analysis is based on Regulation of the Minister of Finance of the Republic of Indonesia Number 210/PMK.010/2018 concerning Market Platform Providers and VAT NPWP. Legal basis for taxing online retailers. As a result, the implementation of tax collection on e-Commerce actors has not been efficient. According to Regulation Number 210/PMK issued by the Minister of Finance of the Republic of Indonesia. PMK 010/2018 Obligation to pay income tax in excess of non-taxable income in connection with tax procedures or procedures for carrying out online transactions through electronic systems. However, there are still many taxpayers who do not pay or avoid income tax. This problem is caused by non-compliance and lack of understanding of tax law in Indonesia.
Co-Authors Nasution, Muhammad Irwan Padli Siti Aisyah Sundari, Sri Suci Ayu