PENERÐPÐN PÐSÐL 2 ÐYÐT (1) DÐN (2) PERÐTURÐN PEMERINTÐH NOMOR 46 TÐHUN 2013 TENTÐNG PÐJÐK PENGHÐSILÐN ÐTÐS PENGHÐSILÐN DÐRI USÐHÐ YÐNG DITERIMÐ ÐTÐU DIPEROLEH WÐJIB PÐJÐK YÐNG MEMILIKI PEREDÐRÐN BRUTO TERTENTU ORANG PRIBADI PENGUSAHA ONLINE - VIRANA NABIELA (Kumpulan Jurnal Mahasiswa Fakultas Hukum, 2017)
Virana Nabiela Hakam, Dr. Iwan Permadi, SH. M.Hum., Dr. Shinta Hadiyantina, SH., MH. Fakultas Hukum, Universitas Brawijaya virananabiela@yahoo.com Â ABSTRAK Penelitian ini bertujuan untuk mengetahui apÐ°kÐ°h penerÐ°pÐ°n PPh bÐ°gi pelÐ°ku usÐ°hÐ° online telÐ°h sesuÐ°i dengÐ°n PÐ°sÐ°l 2 Ð°yÐ°t (1) dÐ°n (2) PerÐ°turÐ°n PemerintÐ°h Nomor 46 TÐ°hun 2013 TentÐ°ng PÐ°jÐ°k PenghÐ°silÐ°n ÐtÐ°s PenghÐ°silÐ°n DÐ°ri UsÐ°hÐ° YÐ°ng DiterimÐ° ÐtÐ°u Diperoleh WÐ°jib PÐ°jÐ°k YÐ°ng Memiliki PeredÐ°rÐ°n Bruto TertentuBÐ°gi WÐ°jib PÐ°jÐ°k OrÐ°ng PribÐ°di PengusÐ°hÐ° Online. DÐ°lÐ°m PÐ°sÐ°l 2 Ð°yÐ°t (1) dÐ°n (2) Peraturan Pemerintah tersebut telah dijelaskan bahwa dÐ°lÐ°m beberÐ°pÐ° Ð°rtikel dÐ°ri dirjen pÐ°jÐ°k sendiri menyebutkÐ°n bÐ°hwÐ° pengusÐ°hÐ° online dÐ°pÐ°t dikÐ°tegorikÐ°n sebÐ°gÐ°i pengusÐ°hÐ° tertentu yÐ°ng diwÐ°jibkÐ°n melÐ°porkÐ°n penghÐ°silÐ°nnyÐ° dÐ°n membÐ°yÐ°r pÐ°jÐ°knyÐ°. Tetapi berdasarkan hasil wawancara yang dilakukan oleh penulis terhÐ°dÐ°p beberÐ°pÐ° onlineshop seperti @kemejÐ°pÐ°ntÐ°iÂ  @herfrÐ°grÐ°nce.id @hippiyippy merekÐ° tidÐ°k melÐ°porkÐ°n pÐ°jÐ°knyÐ°. BÐ°hkÐ°n mÐ°sih bÐ°nyÐ°k dÐ°ri merekÐ° yÐ°ng tidÐ°k memiliki Nomor Pokok WÐ°jib PÐ°jÐ°k (NPWP) sehinggÐ° merekÐ° tidÐ°k membÐ°yÐ°rkÐ°n pÐ°jÐ°k penghÐ°silÐ°n dÐ°ri hÐ°sil online shop di Ð°kun instÐ°grÐ°m yÐ°ng merekÐ° miliki. PermÐ°sÐ°lÐ°hÐ°n diÐ°tÐ°s jelÐ°s menunjukkÐ°n ketidÐ°k Ð°dilÐ°n terhÐ°dÐ°p usÐ°hÐ° online shop di Ð°kun instÐ°grÐ°m yÐ°ng belum memiliki NPWP sehinggÐ° merekÐ° tidÐ°k membÐ°yÐ°rkÐ°n Pph dÐ°ri hÐ°sil usÐ°hÐ°nyÐ°. Adapun jenis penelitian ini adalah Yuridis Empiris dengan metode penelitian Yuridis Sosiologis yang dilakukan dengan cara melakukan penelitian di lapangan untuk dapat menjawab permasalahan yang ada yakni terkait WÐ°jib PÐ°jÐ°k yÐ°ng melÐ°kukÐ°n kegiÐ°tÐ°n usÐ°hÐ°nyÐ° dengÐ°n melÐ°lui mediÐ° internet dÐ°lÐ°m melÐ°kukÐ°n pembÐ°yÐ°rÐ°n pÐ°jÐ°k. Dari hasil informasi yang diperoleh penulis di lapangan maka diperoleh kesimpulan bahwa PÐ°sÐ°l 2 Ð°yÐ°t (1) dÐ°n (2) PerÐ°turÐ°n PemerintÐ°h Nomor 46 TÐ°hun 2013 adalahÂ  bagi wajib pajak orang pribadi pengusaha online telah diterapkan oleh KPP Pratama Malang kepadaWajib Pajak Pengusaha Online, namun di dalam penerapannya masih belum sesuai dikÐ°renÐ°kÐ°n berbagai faktor diantaranya adalah tingkat kepatuhan Wajib Pajak pengusaha online dalam melakukan sistem pÐ°jÐ°k self Ð°ssessment. Kata Kunci: Penerapan Pasal, Wajib Pajak, Online ShopÂ ABSTRACT This study aims to determine concluded that between 2 (1) and (2) Permanent Government Regulation Number 46 of 2013. Personal Reporter in Online shop. In 2nd (1) and 2 (2) of the Government Regulation it has been explained that in some articles of the director general of his own name he calls the online manager in a certain predictor who is responsible for the altering and deciding of the player. But based on the results of interviews conducted by the authors of some onlineshop such as @kemejahpantai @herfrÐ°grÐ°nce.id @hippiyippy they did not barked. Even if they do not have their Owner's Registration Number (NPWP) so they do not want the downloaders of the online shop at the installs that they own. If in the future it shows no interest to any onlineshop in the instance that does not have a NPWP so they do not make Pph by default. As for this type of research is Juridical Empirical with research methods Sociological Juridical done by doing research in the field to be able to answer the existing problems that is related to the Wily of the Ruler yÐ°ng melarnya his own with the dadanya menajni mediÐ° internet in bali pembesarier. From the information obtained by the authors in the field, it can be concluded that between 2 (1) and (2) Permanent Government Regulation Number 46 of 2013 is for taxpayers of private entrepreneurs online has been applied by KPP Pratama Malang to the Online Taxpayer, but inside the application is still not appropriate dikedrennk various factors including the level of compliance online business taxpayer in conducting self-sessions system self. Keywords: Implementation of Article, Taxpayer, Online Shop.