Tax Imposition Treatment on E-Commerce Business Enterprises in Indonesia

Septiana Dinar Wahyuni, Ervina Devi Fahiraningtyas, Puji Rahayu

Abstract


This study aims to determine the tax treatment of e-commerce business actors in Indonesia. This study uses a descriptive qualitative research method. The data analysis method used is the library studies method, and interview with KPP Pratama Kediri. From research conducted by business actors in the e-commerce sector, they are subject to final tax at a rate of 0,5% for business with a gross circulation of no more than IDR 4,8 billion. In 2022 there are additional rules based UU HPP if business actor hae gross until Rp 500 millions there is a non-taxable or tax at a rate 0%. However, in the imposition of taxes there are still several inhibiting factors, one of which is the low compliance of taxpayers from business actors in the e-commerce sector.

Keywords


Treatment on E-Commerce Business Enterprises

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.261

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