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All Journal Moneter : Jurnal Ekonomi dan Keuangan
Rudi Megidius Wabang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pajak Penghasilan Atas Transaksi Usaha E-Commerce di Kota Kupang Rudi Megidius Wabang
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.503

Abstract

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online
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