PAJAK DIGITAL: POTENSI DAN TANTANGAN

Jurnal Teknik Elektro Komputer dan Informatika

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Field Value
 
Title PAJAK DIGITAL: POTENSI DAN TANTANGAN
 
Creator Wijayanti, Dwi Marlina; UIN Sunan Kalijaga Yogyakarta
 
Subject Digital Tax; E-commerce; Opportunities; Challenges
 
Description This study aims to analyze the potential and challenges of taxation in the digital era and  understanding the readiness of business actors conducting business activities through E-commerce (PMSE) to the new taxation rules. In addition, this study also provides an overview of taxation policies that are appropriate to the digital era. There are still many potential taxation that has not been touched. One of the biggest potential is in digital companies. Tax regulations for digital companies are still under discussion by the government. But for business operators who carry out PMSE, there is a regulation which requires them to pay taxes. Observations indicate that the majority of business operators conducting PMSEs are not yet aware of the latest tax regulations. Literacy is needed so that more tax objects are aware on tax. Nevertheless, the results show that business operators are ready to be confirmed as taxpayers in accordance with applicable regulations. This is a big opportunity in the taxation sector.
 
Publisher Universitas Ahmad Dahlan
 
Contributor
 
Date 2020-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.uad.ac.id/index.php/OPTIMUM/article/view/15831
10.12928/optimum.v10i1.15831
 
Source Optimum: Jurnal Ekonomi dan Pembangunan; Vol 10, No 1 (2020); 74-83
2613-9464
1411-6022
 
Language eng
 
Relation http://journal.uad.ac.id/index.php/OPTIMUM/article/view/15831/8718
 
Rights Copyright (c) 2020 Optimum: Jurnal Ekonomi dan Pembangunan

 

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