?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=KEBIJAKAN+PENGATURAN+PAJAK+PENGHASILAN+DAN+PAJAK+PERTAMBAHAN+NILAI+TERHADAP+TRANSAKSI+E-COMMERCE&rft.creator=MELISA+RAHMAINI+LUBIS%2C+1342011114&rft.subject=KZ+Law+of+Nations&rft.description=Salah+satu+potensi+di+bidang+perpajakan+adalah+pajak+atas+transaksi+e-commerce%2C+sehingga+Direktorat+Jenderal+Pajak+memberlakukan+Surat+Edaran+Direktur+Jenderal+Pajak+Nomor+SE-62%2FPJ%2F2013+tentang+Penegasan+Ketentuan+Perpajakan+Atas+Transaksi+E-Commerce+sebagai+kebijakan+untuk+mengoptimalkan+penerimaan+negara+atas+Pajak+Penghasilan+(PPh)+dan+Pajak+Pertambahan+Nilai+(PPn)+terhadap+transaksi+e-commerce.%0D%0APermasalahan+dalam+penelitian%3A+(1)+Bagaimanakah+kebijakan+pengaturan+Pajak+Penghasilan+dan+Pajak+Pertambahan+Nilai+terhadap+Transaksi+E-Commerce%3F+(2)+Apakah+faktor+penghambat+pemungutan+Pajak+Penghasilan+dan+Pajak+Pertambahan+Nilai+terhadap+Transaksi+E-Commerce%3F%0D%0APenelitian+ini+menggunakan+pendekatan+hukum+normatif+dan+empiris.+Jenis+data+terdiri+dari+data+sekunder+dan+data+primer+yang+dikumpulkan+dengan+wawancara+dan+dokumentasi+Analisis+data+menggunakan+analisis+deskriptif+kualitatif.%0D%0AHasil+penelitian+ini+menunjukkan%3A+(1)+Pengaturan+PPh+dan+PPn+terhadap+Transaksi+E-Commerce+sebagai+kebijakan+perpajakan+diatur+dalam+Surat+Edaran+Direktur+Jenderal+Pajak+Nomor+SE-62%2FPJ%2F2013+tentang+Penegasan+Ketentuan+Perpajakan+Atas+Transaksi+E-Commerce+dan+dan+Surat+Edaran+SE-06%2FPJ%2F2015+tentang+Pemotongan+dan+atau+Pemungutan+Pajak+Penghasilan+atas+Transaksi+E-Commerce+dengan+mengacu+kepada+Undang-Undang+Nomor+36+Tahun+2008+tentang+Pajak+Penghasilan+dan+Peraturan+Pemerintah+Nomor+1+Tahun+2012+tentang+Pajak+Pertambahan+Nilai+Barang+dan+Jasa+dan+Pajak+Penjualan+Atas+Barang+Mewah%2C+terdiri+dari+pajak+penghasilan+dan+pajak+pertambahan+nilai+atas+transaksi+E-Commerce%2C+yang+meliputi+pajak+atas+proses+bisnis+jasa+penyediaan+tempat+dan%2Fatau+waktu%2C+pajak+atas+proses+bisnis+penjualan+barang+dan%2Fatau+jasa%2C+pajak+atas+proses+bisnis+penyetoran+hasil+penjualan+kepada+online+marketplace+merchant+oleh+penyelenggara+online+marketplace+dan+pajak+atas+online+retail.+(2)+Faktor-faktor+penghambat+pemungutan+adalah+rendahnya+kesadaran+pelaku+usaha+online+selaku+wajib+pajak%2C+belum+optimalnya+database+pelaku+usaha+online%2C+lemahnya+penegakan+hukum+terhadap+wajib+pajak+serta+pelaku+usaha+online+yang+belum+memiliki+NPWP.%0D%0ASaran+dalam+penelitian+ini+adalah%3A+(1)+Ditjen+Pajak+perlu+meningkatkan+sosialisasi+kepada+pelaku+usaha+online+tentang+pentingnya+membayar+pajak+atas+transaksi+E-Commerce+(2)+Ditjen+Pajak+perlu+meningkatkan+upaya+pendataan+terhadap+pelaku+usaha+online+sehingga+potensi+pajak+penghasilan+dan+pajak+pertambahan+nilai+dari+transaksi+E-Commerce+akan+dapat+dioptimalkan.%0D%0AKata+Kunci%3B+Kebijakan%2C+Transaksi+E-Commerce%2C+PPn%2C+PPh%0D%0AREGULATORY+POLICIES+INCOME+TAX+AND+VALUE+ADDED+TAX%0D%0AON+E-COMMERCE+TRANSACTIONS%0D%0A%0D%0AOne+of+the+potential+in+the+field+of+taxation+is+a+tax+on+e-commerce+transactions%2C+so+that+the+Directorate+General+of+Taxation+circular+imposing+a+policy+to+optimize+state+income+tax+on+the+income+tax+and+value+added+tax+on+e-commerce+transactions.%0D%0AThe+research+problem%3A+(1)+How+the+policy+setting+Income+Tax+and+Value+Added+Tax+on+Transactions+E-Commerce%3F+(2)+What+are+the+factors+inhibiting+the+collection+of+Income+Tax+and+Value+Added+Tax+on+Transactions+E-Commerce%3F+The+approach+used+is+a+matter+of+law+normative+and+empirical+approach.%0D%0AThis+type+of+data+consists+of+secondary+data+and+primary+data+collected+through+interviews+and+documentation+analysis+of+data+using+descriptive+qualitative+analysis.%0D%0AThe+results+showed%3A+(1)+The+setting+of+Income+Tax+and+Value+Added+Tax+on+Transactions+E-Commerce+as+taxation+policy+is+set+in+the+Circular+of+the+Director+General+of+Tax+No.+SE-62+%2F+PJ+%2F+2013+on+the+Affirmation+of+Conditions+of+Taxation+On+Transactions+E-Commerce+and+and+Mail+Circular+SE-06+%2F+PJ+%2F+2015+about+cuts+and+or+Withholding+Income+Tax+on+Transactions+E-Commerce+by+referring+to+Law+No.+36+Year+2008+on+Income+Tax+and+Government+Regulation+No.+1+Year+2012+on+Value+Added+Tax+on+Goods+and+Services+and+Sales+Tax+on+luxury+goods%2C+consisting+of+income+tax+and+value+added+tax+on+transactions+E-Commerce%2C+which+includes+taxes+on+business+process+services+providing+a+space+and+%2F+or+time%2C+tax+on+business+process+of+selling+goods+and+%2F+or+services%2C+the+tax+on+business+process+of+depositing+the+proceeds+to+the+online+marketplace+by+the+organizers+merchant+online+marketplace+and+taxes+on+online+retail.+(2)+inhibiting+factor+is+the+low+awareness+collection+of+online+businesses+as+the+taxpayer%2C+not+optimal+database+online+businesses%2C+weak+enforcement+of+laws+against+the+taxpayer+as+well+as+online+businesses+that+do+not+have+a+Tax+Identification+Number.%0D%0ASuggestions+in+this+study+are%3A+(1)+The+Directorate+General+of+Taxation+needs+to+improve+dissemination+to+businesses+online+about+the+importance+of+paying+taxes+on+the+transaction+E-Commerce+(2)+The+Directorate+General+of+Taxes+need+to+increase+efforts+to+the+survey+of+businesses+online+so+that+potential+income+tax+and+value+added+tax+on+transactions+E-Commerce+will+be+optimized.%0D%0AKeywords%3B+Policy%2C+E-Commerce+Transactions%2C+Income+Tax%2C+Value+Added+Tax&rft.publisher=FAKULTAS+HUKUM&rft.date=2017-02-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25690%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25690%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25690%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++MELISA+RAHMAINI+LUBIS%2C+1342011114++(2017)+KEBIJAKAN+PENGATURAN+PAJAK+PENGHASILAN+DAN+PAJAK+PERTAMBAHAN+NILAI+TERHADAP+TRANSAKSI+E-COMMERCE.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25690%2F