Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan
Dewi, Berliana Chandra
Unknown Affiliation
Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
LEGAL CERTAINTY IN COLLECTION OF VALUE ADDED TAX ON TRADE TRANSACTIONS THROUGH THE ELECTRONIC SYSTEM (PAYPAL CASE STUDY) Dewi, Berliana Chandra
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 1 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i1.4365

Abstract

Legal certainty in the collection of value added tax on trade transactions through an electronic system that guarantees conformity between the application of tax provisions and their statutory regulations. And with the results of this writing, it has been shown that the provision of taxation of value added tax and sales tax on luxury goods for PMSE transactions is not a new type of tax. That trade transactions by PMSE business actors that are illegal will be detrimental to both parties who use the digital platform for trade transactions, as well as losses in terms of state revenue in the form of taxes.
Co-Authors