?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGATURAN+PAJAK+PERTAMBAHAN+NILAI+DALAM%0D%0APERDAGANGAN+MELALUI+SISTEM+ELEKTRONIK%0D%0A%0D%0ABARANG+TIDAK+BERWUJUD&rft.creator=SITI+NIDA+OKFILILAISYA%2C+1752011068&rft.subject=340+Ilmu+hukum&rft.description=During+the+pandemic+Covid-19+%2C+people's+digital+activities+in+the+world+have%0D%0Aincreased+with+the+existence+of+programs+working+and+learning+from+home.+The%0D%0AIndonesian+government+carried+out+tax+extensification+by+issuing+Law+no.+2+of%0D%0A2020+concerning+Ratification+of+Government+Regulation+in+Lieu+of+Law+No.+1+of%0D%0A2020+concerning+State+Financial+Policy+and+Financial+System+Stability+for%0D%0AHandling+thePandemic+2019+Corona+Virus+Disease+(Covid-19)+and%2For+In+Facing%0D%0AThreats+That+Endanger+the+National+Economy+and%2For+Financial+System+Stability.%0D%0AArticle+6+mentions+the+collection+of+Value+Added+Tax+in+Trading+Through%0D%0AElectronic+Systems.+The+problems+in+this+study+are%3A+(1)+What+is+the+urgency+of%0D%0Acollecting+Value+Added+Tax+in+Trading+Through+the+Electronic+System+of%0D%0AIntangible+Goods%3F+(2)+How+is+the+regulation+of+Value+Added+Tax+in+Trading%0D%0AThrough+the+Electronic+System+of+Intangible+Goods%3F.%0D%0AThe+research+method+used+in+this+thesis+research+is+the+normative+method.+The%0D%0Atypes+of+data+consist+of+primary%2C+secondary+and+tertiary+legal+materials.+The+data%0D%0Acollection+in+this+research+was+carried+out+by+means+of+a+literature+study+and+the%0D%0Alegal+approach+method.+The+data+were+then+analyzed+descriptively+qualitatively.%0D%0AThe+results+of+this+study+show%3A+(1)+The+urgency+of+collecting+Value+Added+Tax+in%0D%0ATrading+Through+the+Electronic+System+(PPN+PMSE)+of+Intangible+Goods+is%0D%0Aneeded+as+an+effort+to+prevent+the+economic+downturn+in+Indonesia+caused+by%0D%0Athepandemic+Covid-19+and+is+a+form+of+expansion+of+the+object+of+the+value+added%0D%0Atax.+(2)+The+regulation+of+Value+Added+Tax+in+Trading+Through+the+Electronic%0D%0ASystem+(PPN+PMSE)+of+Intangible+Goods+has+so+far+been+implemented.+This%0D%0Aarrangement+has+also+been+clearly+regulated+in+Law+no.+2+of+2020+and+its%0D%0Aderivative+regulations.%0D%0AKeywords%3A+Value+Added+Tax%2C+Trading+Through+Electronic+Systems%2C+Covid-19%0D%0APada+masa+pandemi+Covid-19+aktifitas+digital+masyarakat+di+dunia+meningkat%0D%0Adengan+adanya+program+working+dan+learning+from+home.+Pemerintah+Indonesia%0D%0Amelakukan+ekstensifikasi+pajak+yaitu+dengan+mengeluarkan+Undang+%E2%80%93+Undang%0D%0A%0D%0ANo.+2+Tahun+2020+tentang+Pengesahan+Peraturan+Pemerintah+Pengganti+Undang-%0D%0AUndang+No.+1+Tahun+2020+tentang+Kebijakan+Keuangan+Negara+dan+Stabilitas%0D%0A%0D%0ASistem+Keuangan+Untuk+Penanganan+Pandemi+Corona+Virus+Disease+2019%0D%0A(Covid-19)+dan%2Fatau+Dalam+Rangka+Menghadapi+Ancaman+Yang+Membahayakan%0D%0APerekonomian+Nasional+dan%2Fatau+Stabilitas+Sistem+Keuangan.+Dalam+Pasal+6%0D%0Amenyebutkan+tentang+pemungutan+Pajak+Pertambahan+Nilai+dalam+Perdagangan%0D%0AMelalui+Sistem+Elektronik.+Permasalahan+dalam+penelitian+ini+adalah%3A+(1)%0D%0ABagaimanakah+urgensi+pemungutan+Pajak+Pertambahan+Nilai+dalam+Perdagangan%0D%0AMelalui+Sistem+Elektronik+Barang+Tidak+Berwujud%3F+(2)+Bagaimanakah%0D%0Apengaturan+Pajak+Pertambahan+Nilai+dalam+Perdagangan+Melalui+Sistem%0D%0AElektronik+Barang+Tidak+Berwujud%3F.%0D%0AMetode+penelitian+yang+dipakai+dalam+penelitian+skripsi+ini+adalah+metode%0D%0Anormatif.+Jenis+data+terdiri+dari+bahan+hukum+primer%2C+sekunder+dan+tersier.%0D%0APengumpulan+data+dalam+penelitian+ini+dilakukan+dengan+studi+pustaka+dan%0D%0Ametode+pendekatan+undang-undang.+Data+selanjutnya+dianalisis+secara+deskriptif%0D%0Akualitatif.+Hasil+penelitian+ini+menunjukan%3A+(1)+Urgensi+pemungutan+Pajak%0D%0APertambahan+Nilai+dalam+Perdagangan+Melalui+Sistem+Elektronik+(PPN+PMSE)%0D%0ABarang+Tidak+Berwujud+diperlukan+sebagai+upaya+untuk+mencegah+kemerosotan%0D%0Aekonomi+di+Indonesia+yang+diakibatkan+oleh+pandemi+Covid-19+dan+merupakan%0D%0Abentuk+perluasan+objek+pajak+pertambahan+nilai.+(2)+Pengaturan+Pajak%0D%0APertambahan+Nilai+dalam+Perdagangan+Melalui+Sistem+Elektronik+(PPN+PMSE)%0D%0ABarang+Tidak+Berwujud+sampai+saat+ini+sudah+terlaksana.+Pengaturan+tersebut%0D%0Ajuga+telah+diatur+secara+jelas+dalam+Undang+%E2%80%93+Undang+No.+2+Tahun+2020+dan%0D%0Aperaturan-peraturan+turunannya.%0D%0AKata+Kunci%3A+Pajak+Pertambahan+Nilai%2C+Perdagangan+Melalui+Sistem%0D%0AElektronik%2C+Covid-19&rft.publisher=FAKULTAS+HUKUM&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60250%2F1%2FABSTRAK%2520-%2520Siti%2520Nida%2520Okfililaisya.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60250%2F2%2FSKRIPSI%2520FULL%2520-%2520Siti%2520Nida%2520Okfililaisya.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60250%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Siti%2520Nida%2520Okfililaisya.pdf&rft.identifier=++SITI+NIDA+OKFILILAISYA%2C+175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