ANALISIS IMPLEMENTASI KEBIJAKAN,PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE PADA KPP MADYA JAKARTA SELATAN I TAHUN 2021
DOI:
https://doi.org/10.31334/jambis.v4i3.4094Keywords:
Implementation, Policy, Value Added Tax, E- commerce TransactionAbstract
The development of technology and communication, especially with the presence of the internet, is increasingly being used by many parties to conduct online transactions, for example, shopping or selling online, or what is called e-commerce. The significant increase in e-commerce transactions in Indonesia has not escaped the government's attention as it is related to tax collection. This study aimed to analyze the implementation of value added tax policy on e-commerce transactions and to find out the efforts made to overcome the obstacles faced in the implementation of the value added tax policy on e-commerce transactions at South Jakarta Medium Tax Office I. This study was conducted at South Jakarta Medium Tax Office I using a qualitative descriptive approach to describe information about the implementation of value added tax policy on e-commerce transactions in South Jakarta Medium Tax Office I. The data collection was by observation, interviews, and documentation. The informants of this study were the Account Representative of South Jakarta Medium Tax Office I, Lecturer at Stiami Jakarta Institute of Social Sciences and Management, and e- commerce taxpayers. The data analysis technique in this study used Miles and Huberman data analysis. The results of the study showed that the implementation of the value added tax policy on e-commerce transactions at the South Jakarta Medium Tax Office I in 2021 cannot be said to be optimal as a whole because there is still a lack of human resources at the South Jakarta Medium Tax Office I regarding technology systems so that it is difficult to collect integrated and comprehensive virtual data from e- commerce.References
Abdullah, Ma’ruf. 2015. Metode Penelitian Kuantitatif. Yogyakarta: Aswaja Pressindo
Hardani et al. 2020. Metode Penelitian Kualitatif & Kuantitatif. Yogyakarta: Penerbit Pustaka Ilmu. Keban, Yeremias T. 2014. Enam Dimensi Strategis Administrasi Publik, Konsep, Teori dan Isu-
Edisi Ketiga. Yogyakarta: Gava Media.
Mardiasmo. 2016. Perpajakan: Edisi Terbaru 2016. Yogyakarta: Andi Mardiasmo. 2018.
Perpajakan. Yogyakarta: Andi
Pasolong, Harbani. 2019. Teori Administrasi Publik. Bnadung: Penerbit Alfabeta Bandung. Pohan, Chairil Anwar, 2014. Manajemen Perpajakan. Jakarta: Gramedia Pustaka Utama.
Rahman, Mariati. 2017. Ilmu Administrasi. Makassar: CV Sah Media. Resmi, Siti. 2019. Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat
Revida, Erika., et al. 2020. Teori Administrasi Publik. Medan: Penerbit Yayasan Kita Menulis
Simbolon, Maringan Masry. 2004. Dasar-Dasar Administrasi dan Manajemen. Jakarta: Ghalia Indonesia
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif dan R &. D. Bandung: Penerbit Alfabeta Suharto, Edi, 2015. Membangun Masyarakat Memberdayakan Masyarakat. Jakarta: Refika
Aditama.
Waluyo. 2017. Perpajakan Indonesia. Jakarta: Salemba Empat
Wiradi, Lestari. 2013. Tax Procedure & Practice. Jakarta: Lentera Ilmu Cendikia
JURNAL
Adam, Diah Vitaloka dan Intan Puspita Astin. 2019. Kebijakan Pengenaan Pajak Atas Transaksi Perdagangan Online (E-Commerce). (Prosiding Festival Riset Ilmiah Manajemen & Akuntansi, 219-226)
Asmadi, Iwan et al. 2020. Analisis Penerapan Pajak Pertambahan Nilai (PPN) Pada PT. Lenko Surya Perkasa Kantor Pusat. (Jurnal Akrab Juara, Vol 5, No 2, hlm 73-83)
Ayu, Sandra dan Ahmad Lahmi. 2020. Peran e-commerce terhadap perekonomian Indonesia selama pandemi Covid-19. (Jurnal Kajian Manajemen Bisnis, Vol 9, No 2, hlm 114-123).
Bahar, Djarul., Deiby Christiana Tinggogoy., Simson Tondo. 2020. Analisis Kualitas Pelayanan Publik di Polres Halmahera Utara. (Journal of Indonesian Public Administration and Governance Studies, hlm 644-655).
Beny, I Kadek dan Meilin Loviana Dewi. 2021. Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia. (Jurnal Locus Delicti, Vol 2, No 2, hlm. 60-72).
Bosko, Antonius Triyono., & Medan Yonathan Mael. 2021. Kinerja Sentra Pelayanan Kepolisian Terpadu (SPKT) Kepolisian Resort (Polres) Timor Tengah Utara Dalam Memberikan Pelayanan Publik Kepada Masyarakat. (Jurnal Ilmu Administrasi Negara, Vol 3 No 2, hlm 49-64).
Daud, Andromedha et al. 2018. Analisis Penerapan Pajak Pertambahan Nilai Pada PT. Nenggapratama Internusantara. (Jurnal Riset Akuntansi Going Concern, Vol 13, No 2, 2018, 78-87).
Fidowaty, Tatik. 2021. Implementasi Kebijakan Pembuatan Izin Mendirikan Bandungan (IMB) Di Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Bandung. (Asia-Pacific Journal of Public Policy, Vol 7, No 2, hlm 1-9).
Hartanto, Susanna. 2020. Addressing The Tax Challenges of E-Commerce Transactions. (International Journal of Financial, Accounting, and Management, Vol 2, No 1, hlm 29-39).
Hidayah, Dasep Dodi. 2020. Kualitas Pelayanan Publik (Studi Pelayanan Administrasi Kependudukan di Kecamatan Cipatujah KabupatenTasikmalaya). (Jurnal Ilmu Administrasi Negara, Vol 7 No 1, hlm 28-34).
Indriyani, Elsa Kusuma dan Imahda Khori Furqon. 2021. Analisis Penerapan Pajak Pertambahan Nilai (PPN) Atas Transaksi E-Commerce Pada Platform Marketplace PT. Bukalapak. (Jurnal Manajemen Dan Bisnis Fakultas Ekonomi, Vol 4, No 1, hlm 57-67).
Kaharuddin. 2021. Kualitatif: Ciri dan Karakter Sebagai Metodologi. (Jurnal Pendidikan, Vol 9, No 1, hlm 1-8).
Kurniawan, Wahyu dan Karjuni Maani. 2019. Implementasi Kebijakan Pembangunan Infrastruktur Jalan di Kecamatan Tabir Selatan Kabupaten Merangin Dengan Menggunakan Model Donald Van Metter Dan Carl Van Horn. (Jurnal Mahasiwa Ilmu Administrasi Publik, Vol 1, No 4, hlm 67-78).
Leonardo, Posma dan Christine Then. 2020. Penerapan Ketentuan Perpajakan pada Transaksi E- Commerce pada Platform Marketplace. (Jurnal Pendidikan Akuntansi dan Keuangan, Vol 8, No 1, hlm 45-54).
Mulya, Ali Sandi dan Syaron Vania Agatha. 2020. Apakah Pajak Pertambahan Nilai Atas E- Commerce Dapat Diterapkan di Indonesia? (Journal of Accounting Science and Technology, Vol 1, No 1, hlm 26-38).
Mohaimin. 2020. Implementation of E-Commerce Tax. (Proceedings of The International Seminar, S.I, Vol 1, p. 9-11).
Nursalim. 2018. Implementasi Kebijakan Tentang Pemungutan Retribusi Pasar Oleh Unit Pelaksana Teknis Pasar Cikatomas Dinas Perindustrian dan Perdagangan Kabupaten Tasikmalaya Tahun Anggaran 2017. (Jurnal Ilmiah Ilmu Administrasi Negara, Vol 5, No 3, hlm 117-126)
Paramitari, Ni Nyoman Ayu dan Ida Ayu Putu Widiati dan Luh Putu Suryani. Analisis Yuridis Pemungutan Pajak Dalam Transaksi E-Commerce di Indonesi. (Jurnal Analogi Hukum, Vol 1, No 1, hlm 114-115).
Rosalinawati, Emma dan Syaiful. 2018. Analisis Pajak Penghasilan atas Transaksi E-Commerce di Kabupaten Gresik. (Journal of Islamic Accounting and Tax, Vol. 1, No 1, hlm 1-18).
Rukayat, Yayat. 2017. Kualitas Pelayanan Publik Bidang Administrasikependudukan di Kecamatan Pasirjambu. (JIMIA: Jurnal Ilmiah Magister Ilmu Administrasi, Vol 2 No 11, hlm 56-65).
Sadat, Anwar. 2018. Pengaruh Kualitas Pelayanan Sentra Pelayanan Kepolisian Terpadu (SPKT) Dalam Menanggapi Pengaduan Masyarakat di Polsek Medan Baru. (Jurnal Publik Reform, Vol 3 No 1, hlm 298-337).
Sari, Ririn Puspita. 2018. Kebijakan Perpajakan atas Transaksi E-Commerce. (Akuntabel, Vol. 15, No 1, hlm 67-72).
Sasana, Lodang Prananta Widya. 2019. Analisis Penerapan Kebijakan Pajak Pertambahan Nilai Atas Transaksi E-Commerce Pada Direktorat Jenderal Pajak. (Jurnal Mandiri: Ilmu Pengetahuan, Seni, dan Teknologi, Vol 3, No 1, hlm 50-66).
Sumino & Ary Sutrischastini. 2017. Kepuasan Masyarakat Terhadap Pelayanan Polisi Sektor Bawang Kabupaten Banjarnegara. Jurnal Riset Manajemen, Vol 4 No 2, hlm 126-142).
Wicaksono, Banu. 2018. Meningkatkan Potensi Pajak Umkm Online Melalui Data E-Commerce Studi Kasus Wilayah Pulau Jawa. (Simposium Nasional Keuangan Negara, hlm 141-161).
PERATURAN PERUNDANG-UNDANGAN
Surat Edaran Direktur Jenderal Pajak SE/62/PJ/2013 tentang Penegasan Ketentuan Perpajakan Atas Transaksi e-commerce.
UU No.42 Tahun 2009 tentang Pajak Pertambahan Nilai (PPN) Barang dan Jasa dan Pajak Penjualan atas Barang Mewah
UU No. 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in JAMBIS : Jurnal Administrasi Bisnis. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
JAMBIS : Jurnal Administrasi Bisnis, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, JAMBIS : Jurnal Administrasi Bisnis permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JAMBIS : Jurnal Administrasi Bisnis on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. JAMBIS : Jurnal Administrasi Bisnis will not be held liable for anything that may arise due to the author(s) internal dispute. JAMBIS : Jurnal Administrasi Bisnis will only communicate with the corresponding author.
5.Miscellaneous
JAMBIS : Jurnal Administrasi Bisnis will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JJAMBIS : Jurnal Administrasi Bisnis editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
