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All Journal Journal Evidence Of Law jabdimasunipem
Tumimbang, Wilmar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Legal Certainty in The Implementation Of Sales Tax For E-Commerce Businesses Tumimbang, Wilmar; Hasibuan , Fauzie Yusuf; Hansaontha , Prachya
Journal Evidence Of Law Vol. 3 No. 3 (2024): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v3i3.953

Abstract

This research aims to analyse the legal certainty in the application of Value Added Tax (VAT) on e-commerce transactions in Indonesia. Using a normative juridical approach with a qualitative descriptive method, this research evaluates the implementation of applicable tax regulations, particularly the Minister of Finance Regulation Number 60/PMK.03/2022, which regulates VAT obligations for e-commerce businesses. The results show that despite clear regulations, the implementation of VAT in the e-commerce sector still faces obstacles, such as the lack of understanding of business actors, especially MSMEs, regarding their tax obligations. In addition, challenges arise from unclear rules regarding cross-border transactions as well as entrepreneurs who are not registered as Taxable Entrepreneurs (PKP). Therefore, this study recommends the need for strengthening regulations, more intensive socialisation to business actors, and increased supervision so that tax compliance can be maximised, so that the e-commerce sector can make a greater contribution to the Indonesian economy.
PELATIHAN MANAJEMEN KEUANGAN BAGI PELAKU USAHA KAOS SABLON DI DESA KADU KECAMATAN CURUG TANGERANG Jainuri, Jainuri; Maesaroh, Siti; winanti, winanti; Basuki, Sucipto; Sukriyah, Sukriyah; Riyanto, Riyanto; Wiyono, Nuri; Hutagalung, Dhaniel; Silitonga, Nelson; Pasaribu, Ryan Lucky Bahara; Simorangkir, Alexandro Pardamean; Sakhroji, Sakhroji; Parulian, Evan; Tumimbang, Wilmar; Chyrine, Ervana; Lestari, sri; Fayzhall, Miyv; Maharani, Herlina; Ananta, Rezky; Sihotang, Hottua; Desya, Nabilah
Jurnal Abdimas Universitas Insan Pembangunan Indonesia Vol. 4 No. 2 (2026): Agustus-2026
Publisher : LPPM Universitas Insan Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jabdimasunipem.v4i2.177

Abstract

Sampai saat ini masih banyak pelaku usaha di Desa Kadu Kecamatan Curug mencampur antara uang pribadi dan uang usaha yang berdampak keberlanjutan usaha. Mayoritas pelaku usaha kaos sablon belum menerapkan manajemen keuangan secara optimal sehingga mengalami kesulitan dalam mengelola arus kas, menentukan keuntungan, dan mengembangkan usaha. Penelitian ini bertujuan untuk mengkaji pentingnya manajemen keuangan bagi pelaku usaha dalam meningkatkan kinerja dan keberlangsungan bisnis. Metode yang digunakan dengan metode ceramah dan diskusi melalui tanya jawab secara langsung. Selain itu peserta praktek secara langsung membuat pencatatan keuangan secara sederhana. Kegiatan diikuti oleh 22 orang pelaku usaha dan 15 orang dosen dan 4 orang mahasiswa. Hasil kegiatan pengabdian kepada masyarakat (PkM) dapat memberikan pengetahuan dan pengalaman dalam penerapan manajemen keuangan yang baik dapat membantu pelaku usaha dalam pengambilan keputusan, pengendalian biaya, peningkatan profitabilitas, serta menjaga stabilitas keuangan perusahaan. Oleh karena itu, pelaku usaha perlu memahami dan menerapkan prinsip-prinsip manajemen keuangan guna mencapai tujuan usaha secara berkelanjutan
Co-Authors Ananta, Rezky Basuki, Sucipto Chyrine, Ervana Desya, Nabilah Fayzhall, Miyv Hansaontha , Prachya Hasibuan , Fauzie Yusuf Hutagalung, Dhaniel JAINURI, JAINURI Maharani, Herlina Parulian, Evan Pasaribu, Ryan Lucky Bahara Riyanto Riyanto Sakhroji, Sakhroji Sihotang, Hottua Silitonga, Nelson Simorangkir, Alexandro Pardamean Siti Maesaroh Sukriyah, Sukriyah WINANTI, WINANTI Wiyono, Nuri