JURIDICAL ANALYSIS OF LIABILITY OF INCOME TAX AND VALUE ADDED TAX ON E-COMMERCE BUSINESS ACTIVITIES

Abstract

E-commerce business activities use electronic media connected to the internet to conduct trade transactions. The development of e-commerce business activities brought many changes to the business activity sector carried out conventionally so far. The types of e-commerce business activities are business to business, business to the customer, customer to the customer, and costumer to business. E-commerce business activities are regulated in the Law Number 11 of 2008 on the Information and Transaction of Electronic stating that electronic data transaction information is a valid proof of law. The problems discussed in this research are how to set up e-commerce business activities in Indonesia, how to impose an income tax and value-added tax on e-commerce business activities using delivery services. This research used normative legal research methods of descriptive analysis using normative juridical approaches and interviews to obtain the necessary data associated with the problems. The entire data were collected by collecting literature and field studies in the form of interviews with parties deemed competent in this study. Based on research results about The Juridical Analysis Of Income Tax And Value Added Tax on E-Commerce Business Activities regulated in the Circular of General Directorate of Taxes Number SE-62/PJ/2013 and SE-06/PJ/2015, the imposition of income tax for delivery service providers is regulated in Article 23 of the Law of Income Tax further regulated in PMK 141/PMK.03/2015 and Article 22 of the Law of Income Tax further regulated in PMK 34/PMK.010/2017. The imposition of value-added tax for delivery service providers is regulated in PMK 121/PMK.03/2015 and PMK 112/PMK.04/2018.

Keywords

• e-commerce;
• income tax;
• value added tax;