Analisis Penerapan Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Atas Transaksi Online (E-Commerce) (Studi Kasus pada UMKM di Kota Malang)

Juanita Dinda Oktavia, Abdul Wahid Mahsuni, Hariri Hariri

Abstract


Micro, small and medium enterprises (MSMEs) are needed as state assets that play an important role for the country's economy, and can increase household resilience, influence economic growth, create jobs, and support equitable income distribution. So that the emergence of e-commerce is increasingly popular as a purchasing choice among the public. This also has an impact on the application of tax regulations and the fulfillment of taxpayer needs for online stores. The purpose of this study is to provide an overview of the implementation of tax regulations and the level of taxpayer compliance in online shopping among small and medium enterprises in Malang City. E-Commerce refers to the transaction, receipt, exchange and distribution of goods or services through electronic networks such as the Internet, TV, World Wide Web (WWW) and other computer systems. The concept of e-commerce began to emerge along with the adoption of Electronic Data Interchange (EDI) by the business community in the 1960s, business people began using EDI when e-commerce began to develop. Currently, Indonesia has the highest e-commerce growth rate in the world, at 78%.

Keywords : E-commerce, income tax, UMKM


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References


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