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Munthe, Desi Triana
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Economics, Econometrics & Finance

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PEMANFAATAN E-COMMERCE DALAM PENERIMAAN PAJAK Munthe, Desi Triana
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4953

Abstract

Indonesia's tax revenue in 2012 was still under budget. The increase in the number of taxpayers every year is still not able to cover the deficit. Ecommerce, which continues to grow in number every year, can be one of the right solutions to solve this problem. One of the factors that can affect e-commerce is Indonesian internet users which are also increasing every year. Unfortunately, the Directorate General of Taxes has still not decided on the perfect regulations for e-commerce transactions in Indonesia. Indonesia needs to define which transactions should be taxed. This study aims to determine the potential tax revenue from e-commerce transactions in Indonesia.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Sormin, Evan Hedi; Junawan, Junawan; Munthe, Desi Triana
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4960

Abstract

The purpose of writing this Final Project is to find out the implementation of submitting individual SPT using E-Filing at the Medan Petisah Tax Service Office (KPP), to find out the progress of submitting individual SPTs, to find out the level of individual taxpayer compliance after using the E-Filing system in carrying out tax reporting. This study uses a descriptive method with data collection techniques through observation, interviews and literature at the research site, namely the Medan Petisah Tax Service Office (KPP). The results of this study indicate that the compliance of individual taxpayers in reporting the Annual Individual Income Tax (PPh) has increased, however, the tax office is still making efforts so that people are willing to report taxes so that income from the tax sector can increase.
Co-Authors Junawan, Junawan Sormin, Evan Hedi