AkMen JURNAL ILMIAH
Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah

DAMPAK E-COMMERCE ATAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR SELATAN

Hadriana Hanafie (STIE Wira Bhakti Makassar)



Article Info

Publish Date
31 Dec 2016

Abstract

This study aims: to study and analyze the impact of e-commerce on tax revenue in the Tax Office (KPP) Pratama South Makassar. This study used a qualitative descriptive analysis method. The research data used were obtained from the Tax Office (KPP) Pratama South Makassar. The results of this study show that: the impact of e-commerce on tax revenue in the Tax Office (KPP) Pratama South Makassar rated good because tax revenue has increased every year. This is due to the compliance and awareness of taxpayers (WP) as the perpetrators of e-commerce transactions to pay his taxes every year, this may happen because the payment of taxes through e-commerce systems can be easily, quickly, saving time and costs, and to do each time, so the potential tax revenue can be collected optimally by upholding the principle of social justice and provide excellent service to taxpayers (WP), it creates a transparency that can minimize any fraud, leakage and fraud (KKN) in tax revenue in the tax Office (KPP) Pratama South Makassar.

Copyrights © 2016






Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...