Implementation of a Value Added Tax (VAT) Policy on Online Commercial Transaction
DOI:
https://doi.org/10.61978/moneta.v1i1.48Keywords:
Implementation, Value Added Tax, E-Commerce, ObstaclesAbstract
This study aims to analyze how the implementation of the Value Added Tax policy for e-commerce transactions in Bekasi City, as well as to analyze the obstacles and efforts related to the implementation of this Value Added Tax policy. The data analysis method in this paper uses a qualitative approach with the specificity of descriptive theory used to support the successful implementation of Georges Charles Edward III's theory which consists of 4 indicators, (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. There are obstacles in the implementation of the Value Added Tax policy on e-commerce transactions in Bekasi. The address of the Taxpayer is invalid, the Taxpayer who has moved address but the NPWP has not been changed, the letter from the Tax Service Office does not reach the Taxpayer, and the lack of understanding of taxation . The results of this study was that there was an obligation to pay Value Added Tax on e-commerce transactions, because basically an e-commerce transaction is not different from convetional transaction only there is distinguishing trade mechanism. So there is necessary adtments to several parties and co-operation.
References
Bohari. 2014. Introduction to Tax Law. Jakarta : Rajawali Press. Mardiasmo. 2016. Taxation.
Yogyakarta : Andi Yogyakarta.
Dwidjowijoto, R. N. 2006. Public Policy for Developing Countries. Jakarta: PT Elex Media Komputindo.
Gunadi. 2011. Comprehensive Guide to Value Added Tax. Jakarta : PT Multi Utama Consultindo.
H.
It's official, Siti. 2013. Tax Theory and Cases. Jakarta : Salembat Empat.
Riau, D. P. 2019. Certificate of Building Functionality. Sidoarjo: Zifatama Champion.
Sakti, Nurfransa Wira. 2014. E-Commerce Tax Smart Book. Jakarta: Visimedia. Serfiani Yustisia Cita, Purnomo D.
Serfiantor R, Hariyani Iswi. 2013. Smart Book for Online Business and Electronic Transactions.
Jakarta: PT Gramedia.
Sugiyono. 2010. Quantitative, Qualitative and R&D Research Methods. Bandung: Alphabeta. . 2014. Quantitative, Qualitative and R&D Research Methods, 20th Edition. Bandung: Alphabeta. . 2015. Quantitative, Qualitative and R&D Research Methods, 22nd Printing. Bandung: Alphabeta.
Sukardji, Profit. 2011. Principles of Indonesian Value Added Tax. 7th printing. Jakarta : PT Raja Grafindo Persada.
Sulila, I. 2015. Implementation of Public Service Dimensions in the Context of Regional Autonomy. Yogyakarta: Publisher Deepublish.
Syofrin Syofyan and Asyhar Hidayat. 2004. Tax Law and Its Problems. Bandung: Refika Aditama.
Waluyo. 2011. Indonesian Taxation. Jakarta : Salemba Empat. Widodo, Joko. 2011. Public Policy Analysis: Concept and Application of Public Policy Process Analysis. Malang: Bayu Media.
Beny, I. Kadek, and Meilin Loviana Dewi. "Implementation of Tax Collection Policy on Trade Transactions via E-Commerce in Indonesia." Journal of Locus Delicti 2.2 (2021): 60-72.
Indriyani, Elsa Kusuma, and Ihmada Khoiri Furqon. "Analysis of the Application of Value Added Tax (VAT) on E-Commerce Transactions on the PT. Bukalapak Marketplace Platform." ASSET: Journal of Management and Business 4.1 (2021). 128
Nadila, Anjami, Shita Tiara, and Sri Elviani. "ANALYSIS OF TAXATION POTENTIAL ON E-COMMERCE TRANSACTIONS IN INDONESIA." Journal of Accounting, Management and Economic Sciences (Jasmien) 2.02 (2022): 1-3.
Nellen, Annette. 2020. Taxation and Today’s Digital Economy. Journal of Tax Practice and
Procedure, April-May.
Rahma, Dwi. ANALYSIS OF THE APPLICATION OF TAX REGULATIONS ON TAXPAYER COMPLIANCE WITH ONLINE TRANSACTIONS (E
COMMERCE)(Case Study of online shopping MSMEs). Diss. Jakarta State Polytechnic, 2021.
Yudhishthira, Aufa. "Imposition of Value Added Tax on the Online Marketplace Tokopedia." My Journal 1.1 (2021): 59-69.
Alm, J., & El-Ganainy, A. (2013). Value-added taxation and consumption. International Tax and Public Finance, 20(1), 105–128. https://doi.org/10.1007/s10797-012-9217-0
Bin Kasim, M. A., Hanafi, S. R. B. M., & Suki, N. M. (2019). Relevance of technology acceptance model for the implementation of value added tax (VAT) in the United Arab Emirates (UAE): Evidence of distinctive behavioral connections. International Journal of Recent Technology and Engineering, 8(3), 6357–6365. https://doi.org/10.35940/ijrte.C5784.098319
Chen, X., Shen, J., & Wei, S. (2023). What reduces product uncertainty in live streaming e- commerce? From a signal consistency perspective. Journal of Retailing and Consumer Services,
74. https://doi.org/10.1016/j.jretconser.2023.103441
Hoseini, M. (2020). Value-Added Tax, Input–Output Linkages and Informality. Economical, 87(347), 813–843. https://doi.org/10.1111/ecca.12310
ICEEG 2023 - 2023 7th International Conference on E-Commerce, E-Business and E- Government. (2023). ACM International Conference Proceeding Series. https://www.scopus.com/inward/record.uri?eid=2-s2.0- 85169098113&partnerID=40&md5=90976f3f7cd47fcf53076a882c54eb15
Lamba, A., Tripathi, V., & Sharma, G. (2023). Impact analysis of digital marketing on E- commerce: A review. AIP Conference Proceedings, 2521. https://doi.org/10.1063/5.0112816
Muñoza, J.-M. (2023). Withholding Trust: Business Taxpayers and the Value-Added Tax in Cameroon. In The Oxford Handbook of the Economy of Cameroon (pp. 501–512). https://doi.org/10.1093/oxfordhb/9780192848529.013.36
Shiu, J. Y., Liao, S. T., & Tzeng, S.-Y. (2023). How does online streaming reform e-commerce?
An empirical assessment of immersive experience and social interaction in China. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023- 01731-w
Straubinger, A., de Groot, H. L. F., & Verhoef, E. T. (2023). E-commerce, delivery drones and their impact on cities. Transportation Research Part A: Policy and Practice, 178. https://doi.org/10.1016/j.tra.2023.103841
Wijaya, S., & Sunaryo, R. P. (2020). Evaluation of the implementation of the value added tax collection obligation by the village treasurers in Klaten, Indonesia. Journal of Advanced Research in Dynamical and Control Systems, 12(2), 2397–2406. https://doi.org/10.5373/JARDCS/V12I2/S20201287
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Idscipub Economics and Finance Spectrum
This work is licensed under a Creative Commons Attribution 4.0 International License.
