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All Journal International Journal of Integrated Science and Technology
Nizwatul Izzah
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Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences

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Implementation of Tax Collection on E-Commerce Nizwatul Izzah; H.M. Galang Asmara; RR.Cahyowati
International Journal of Integrated Science and Technology Vol. 2 No. 3 (2024): March 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijist.v2i3.1626

Abstract

The imposition of Income Tax (PPh) and Value Added Tax (VAT) in e-commerce transactions each has obstacles in its collection, one of which is caused by the current regulations which are deemed inadequate to maximize the potential for tax revenue from e-commerce transactions. The aim of carrying out this research is to find out and understand the regulations and application of taxes on e-commerce transactions in Mataram City, as well as the obstacles and efforts to overcome them. The results of research on the implementation of tax collection on e-commerce show that the tax on e-commerce transactions is considered to have not been realized optimally due to a lack of outreach to the public so that many e-commerce players do not understand e-commerce taxation. Apart from that, the tax collection system in the form of self-assessment makes the potential for negligence by taxpayers greater. The implementation of e-commerce PPh cannot yet run optimally because the government does not yet have a data tracking system to detect income obtained from e-commerce transactions. The advice given based on this conclusion is for the government to regulate sanctions for violations of e-commerce tax implementation so that repressive supervision can be carried out optimally. Apart from that, the government should collaborate with related institutions to minimize the potential for negligence by taxpayers.
Co-Authors H.M. Galang Asmara RR.Cahyowati