Sosialisasi Perpajakan atas Transaksi E-Commerce pada Usaha Mikro, Kecil dan Menengah di Kecamatan Pademangan Jakarta Utara

Penulis

  • Ayu Silviani Dewi Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta
  • Bambang Irawan Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta

DOI:

https://doi.org/10.31334/transparansi.v5i1.2805

Kata Kunci:

Tax Socialization, E-Commerce, UMKM,

Abstrak

E-commerce transactions in Micro, Small and Medium Enterprises (MSMEs) need to be understood by MSME taxpayers as the largest number of business entities in Indonesia in fulfilling their tax obligations. The purpose of this study is to analyze the socialization of taxation on e-commerce transactions to MSMEs in Pademangan District, North Jakarta. The research approach used is qualitative with a qualitative descriptive method. The results of the study found that Publication, Counseling and Personal Approaches were appropriate methods or means of tax socialization in achieving the target of tax revenue and taxpayer compliance. By increasing the intensity of publications, counseling and personal approaches to these taxpayers, it is hoped that the target of tax revenue for e-commerce transactions can be achieved.

Biografi Penulis

Referensi

Herryanto, M., Toly, A. A. 2013. Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak terhadap penerimaan pajak. Accounting and Tax Review, 1(1), 125–135.

Rukajat, A. 2018. Pendekatan Penelitian Kuantitatif. Yogyakarta: Deepublish.

Sugiyono. 2017. Metode Penelitian Kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.

Veronica, A. 2015. Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, Pengetahuan Pajak, Persepsi Pengetahuan Korupsi, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (WPOP) padaKPP Pratama Senapelan Pekanbaru. Jom. FEKON, 2, 1–15.

Wahono, S. 2012. Teori dan Aplikasi: Mengurus Pajak itu Mudah. Mojokerto: Gramedia Direct.

Widodo, W. 2010. Moralitas, Budaya dan Kepatuhan Pajak. Bandung: Alfabeta

Winerungan, O. L. 2013. Sosialisasi Perpajakan, Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wpop Di Kpp Manado Dan Kpp Bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 960–970

Diterbitkan

2023-01-09

Terbitan

Bagian

Articles