Article Sidebar

Download
PDF
Statistic
Read Counter : 272 Download : 221

Downloads

Download data is not yet available.

Main Article Content

Abstract

The development of the internet has created a new business, namely electronic commerce which has turned conventional commerce into an electronic-based business. Electronic commerce has taken away the efficiency of the market so that a business with a new dimension is formed. Electronic commerce can provide additional state revenue so that the government issues regulations regarding the collection of VAT on trade transactions through the electronic system. Objective: To analyzing the implementation of VAT collection on trade through an electronic system in an effort to increase tax revenue at KPP Pratama Bekasi Utara based on an analysis of the implementation, the obstacles faced, and the efforts made to overcome these obstacles. Methods: This research was descriptive qualitative. The data collection methods were Observation, Documentation, and interviews. Result: the implementation of VAT on Trading Through Electronic Systems in an Effort to Increase Tax Revenue at KPP Pratama Bekasi Utara has not been implemented optimally, because not all PMSE business actors know and apply regulations regarding VAT collection on PMSE transactions.

Keywords

Implementation VAT PMSE Tax Revenue

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Santoso, T., & Julia, R. (2022). Analysis of the Imposition of VAT on Business Through E-Commerce at KPP Bekasi Utara in 2021. Ilomata International Journal of Management, 3(3), 429-438. https://doi.org/10.52728/ijjm.v3i3.536

References

  1. Agustino, L. (2020). Dasar-Dasar Kebijakan Publik (8th ed.). Alfabeta. https://cvalfabeta.com/product/dasar-dasar-kebijakan-publik/
  2. Aulawi, A. (2020). Penerbitan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Sebagai Strategi Kebijakan Pajak Pemerintah Indonesia Dalam Menghadapi Dampak Pandemi Covid-19 Terhadap Keuangan Negara. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 3(2), 110–132. https://doi.org/10.47080/progress.v3i2.936
  3. Beny, I. K., & Loviana Dewi, M. (2021). Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia. Jurnal Locus Delicti, 2(2), 60–72. https://doi.org/10.23887/jld.v2i2.462
  4. Caparaz, P., & Gustilo, L. (2017). Communicative Aspects of Multilingual Code Switching in Computer-Mediated Communication. Indonesian Journal of Applied Linguistics. Indonesian Journal of Applied Linguistics, 7(2), 111. https://doi.org/10.17509/ijal.v7i2.8137
  5. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
  6. Edwards, G. C. (1980). Implementing public policy (1st ed.). Congressional Quarterly Press. https://www.worldcat.org/title/implementing-public-policy/oclc/607866558
  7. Egbunike, F. C., Emudainohwo, O. B., & Gunardi, A. (2018). Tax Revenue and Economic Growth: A Study of Nigeria and Ghana. Signifikan: Jurnal Ilmu Ekonomi, 7(2), 213–220. https://doi.org/10.15408/sjie.v7i2.7341
  8. Grindle, M. S. (1980). Politics and Policy Implementation in the Third World (1st ed.). Princeton University Press. https://press.princeton.edu/books/hardcover/9780691653990/politics-and-policy-implementation-in-the-third-world
  9. Hallikainen, H., & Laukkanen, T. (2018). National culture and consumer trust in e-commerce. International Journal of Information Management, 38(1), 97–106. https://doi.org/10.1016/j.ijinfomgt.2017.07.002
  10. Hoseini, M., & Briand, O. (2020). Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India. Journal of Development Economics, 144, 102462. https://doi.org/10.1016/j.jdeveco.2020.102462
  11. Hupe, P. L. (2011). The Thesis of Incongruent Implementation: Revisiting Pressman and Wildavsky. Public Policy and Administration, 26(1), 63–80. https://doi.org/10.1177/0952076710367717
  12. Jalal, A. M., Toso, E. A. V., Tautenhain, C. P. S., & Nascimento, M. C. V. (2022). An integrated location–transportation problem under value-added tax issues in pharmaceutical distribution planning. Expert Systems with Applications, 206, 117780. https://doi.org/10.1016/j.eswa.2022.117780
  13. Khan, A. G. (2016). Electronic Commerce: A Study on Benefits and Challenges in an Emerging Economy. Global Journal Of Management And Business Research, 16(1). https://journalofbusiness.org/index.php/GJMBR/article/view/1918
  14. Laudon, K. C., & Laudon, J. P. (2022). Management Information Systems: Managing the Digital Firm (17th ed.). Pearson Education Limited. https://www.pearson.com/en-gb/subject-catalog/p/Laudon-Management-Information-Systems-Managing-the-Digital-Firm-Global-Edition-17th-Edition/P200000004708/9781292417752
  15. Liesander, I., & Dharmayanti, D. (2017). Pengaruh Digital Marketing Terhadap Organizational Performance Dengan Intellectual Capital Dan Perceived Quality Sebagai Variabel Intervening Pada Industri Hotel Bintang Lima Di Jawa Timur. Jurnal Strategi Pemasaran, 4(2). https://publication.petra.ac.id/index.php/manajemen-pemasaran/article/view/5690
  16. Mardiasmo. (2016). Perpajakan (Mardiasmo (ed.); 3rd ed.). Andi Publishing. http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=Detail
  17. Matti, S., Nässén, J., & Larsson, J. (2022). Are fee-and-dividend schemes the savior of environmental taxation? Analyses of how different revenue use alternatives affect public support for Sweden’s air passenger tax. Environmental Science & Policy, 132, 181–189. https://doi.org/10.1016/j.envsci.2022.02.024
  18. Mccaffery, J. (1974). Jeffrey L. Pressman and Aaron B. Wildavsky. Implementation: How Great Expectations in Washington Are Dashed in Oakland . Pp. xviii, 182. Berkeley: University of California Press, 1973. $7.50. VINCENT OSTROM. The Intellectual Crisis in American Public Admi. The ANNALS of the American Academy of Political and Social Science, 412(1), 204–205. https://doi.org/10.1177/000271627441200160
  19. Miles, M. B., & Huberman, M. A. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). SAGE Publications, Inc. https://psycnet.apa.org/record/1995-97407-000
  20. Moleong, J. L. (2018). Qualitative Research Methodology. Rosdakarya Youth.
  21. Pashutan, M., Abdolvand, N., & Harandi, S. R. (2022). The impact of IT resources and strategic alignment on organizational performance: The moderating role of environmental uncertainty. Digital Business, 2(2), 100026. https://doi.org/10.1016/j.digbus.2022.100026
  22. Potgieter, M., Jager, J. W. de, & Heerden, N. H. van. (2013). An Innovative Marketing Information System: A Management Tool for South African Tour Operators. Procedia - Social and Behavioral Sciences, 99, 733–741. https://doi.org/10.1016/j.sbspro.2013.10.545
  23. Pranata, N. (2022). Technology Adoption Issues and Challenges for Micro, Small and Medium Enterprises: A Case Study of the Food and Beverage Sub-Sector in Indonesia. The Journal of Asian Finance, Economics and Business, 9(3), 265–274. https://doi.org/https://doi.org/10.13106/jafeb.2022.vol9.no3.0265
  24. Pressman, J. L., & Wildavsky, A. B. (1984). Implementation (3rd ed.). Oxford University Press. https://www.amazon.com/Implementation-Expectations-Washington-Programs-Foundation-dp-0520053311/dp/0520053311/ref=mt_other?_encoding=UTF8&me=&qid=
  25. Puspitasari, L., & Ishii, K. (2016). Digital divides and mobile Internet in Indonesia: Impact of smartphones. Telematics and Informatics, 33(2), 472–483. https://doi.org/10.1016/j.tele.2015.11.001
  26. Putri, A. M. A., & Sanica, G. (2022). Digital Marketing Strategy To Survive During Covid-19 Pandemic. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 6(1), 26–32. https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/4084
  27. Ruth, E. (2015). Deskripsi Kualitas Layanan Jasa Akses Internet di Indonesia dari Sudut Pandang Penyelenggara. Buletin Pos Dan Telekomunikasi, 11(2), 137. https://doi.org/10.17933/bpostel.2013.110204
  28. Sianturi, O. O., Tyas, W. P., Sunarti, Manullang, O. R., & Manaf, A. (2018). The Benefit of Internet Using to Affect Income for Water Hyacinth Home-based Entrepreneurs in Rawapening Area - Indonesia. International Conference on SMART CITY Innovation, 1–17. https://doi.org/10.1088/1755-1315/248/1/012004
  29. Sudrajat, A. (2020). Pajak E-Commerce, Pemecahan dan Solusinya. Jurnal Pajak Vokasi (JUPASI), 2(1), 22–36. https://doi.org/10.31334/jupasi.v2i1.1107
  30. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D – MPKK (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  31. Sumarsan, T. (2015). Perpajakan Indonesia : pedoman perpajakan lengkap berdasarkan Undang-undang terbaru (1st ed.). Penerbit Indeks. https://opac.perpusnas.go.id/DetailOpac.aspx?id=923064
  32. Tong, T., Xu, X., Yan, N., & Xu, J. (2022). Impact of different platform promotions on online sales and conversion rate: The role of business model and product line length. Decision Support Systems, 156, 113746. https://doi.org/10.1016/j.dss.2022.113746
  33. Vergerio, G., Becchio, C., Delmastro, C., Lanzini, A., Corgnati, S. P., & Borchiellini, R. (2018). A decision-making process to support public administrations in defining local energy policies. Thermal Science and Engineering Progress, 6, 398–409. https://doi.org/10.1016/j.tsep.2018.01.016
  34. Wegrich, K. (2016). Jeffrey L. Pressman and Aaron B. Wildavsky, (M. Lodge, E. C. Page, & S. J. Balla (eds.); Vol. 1). Oxford University Press. https://doi.org/10.1093/oxfordhb/9780199646135.013.10
  35. Yuwen, H., Guanxing, S., & Qiongwei, Y. (2022). Consumers’ Perceived Trust Evaluation of Cross-border E-commerce Platforms in the Context of Socialization. Procedia Computer Science, 199, 548–555. https://doi.org/10.1016/j.procs.2022.01.067

Most read articles by the same author(s)