E-Commerce Tax Regulatory Instructions in the Indonesian Government's Business Communication to Supports Social Justice
DOI:
https://doi.org/10.52728/ijss.v3i2.446Keywords:
E-Commerce, Tax, Communication, Business, Social JusticeAbstract
This research is a qualitative study that produces a conceptual understanding of how the government tries to conduct business communication in supporting the justice of conventional traders and digital entrepreneurship such as e-commerce. This study examines the efforts made in the study of e-commerce tax instructions to see the government's competence in social care, as well as making recommendations on how the instructions are carried out in order to achieve effective messages to all levels of society, especially the internal management of the government itself. It is possible, the large opportunity for digital entrepreneurship in the future to become a business alternative, if not managed properly, the subject of this research speaks through business communication theory in informative, persuasive, regulatory, and integrative to urge all parties to be aware of and comply with taxes. E-commerce taxes are a level playing field solution for the sake of harmony in the world of digital and conventional trade. The results of this study are a set of values of tax-abiding business communication on digital entrepreneurship to achieve a better socio-economic life, as well as increase the government's positive image in recognition of justice.
References
Asmara, T. T. P., & Handayani, T. (2019). Ketidakpastian Hukum Penggunaan Kode Unik Dalam Sistem Pembayaran E-Commerce. Jurnal Penelitian Hukum De Jure, 19(4), 503. https://doi.org/10.30641/dejure.2019.V19.503-516
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
Coffelt, T. A., Baker, M. J., & Corey, R. C. (2016). Business Communication Practices From Employers’ Perspectives. Business and Professional Communication Quarterly, 79(3), 300–316. https://doi.org/10.1177/2329490616644014
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
Dewi, S. (2007). Komunikasi Bisnis (1st ed.). Penerbit ANDI. https://library.unismuh.ac.id/opac/detail-opac?id=104425
Fernández-Bonilla, F., Gijón, C., & De la Vega, B. (2022). E-commerce in Spain: Determining factors and the importance of the e-trust. Telecommunications Policy, 46(1), 102280. https://doi.org/10.1016/j.telpol.2021.102280
Guenther, P., & Guenther, M. (2022). Can B2B firms benefit from competitors’ advertising? A dynamic business environment perspective on an emerging communication form. Industrial Marketing Management, 102, 252–265. https://doi.org/10.1016/j.indmarman.2022.01.016
Gupta, P., Dedeoglu, V., Kanhere, S. S., & Jurdak, R. (2022). TrailChain: Traceability of data ownership across blockchain-enabled multiple marketplaces. Journal of Network and Computer Applications, 203, 103389. https://doi.org/10.1016/j.jnca.2022.103389
Harahap, D. A. (2018). Perilaku Belanja Online di Indonesia. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 9(2), 193–213. https://doi.org/10.21009/JRMSI.009.2.02
Hotana, M. S. (2018). Industri E-Commerce dalam Menciptakan Pasar yang Kompetitif Berdasarkan Hukum Persaingan Usaha. Jurnal Hukum Bisnis Bonum Commune, 1(1), 28. https://doi.org/10.30996/jhbbc.v0i0.1754
Hou, R., Zhao, Y., Zhu, M., & Lin, X. (2021). Price and quality decisions in a vertically-differentiated supply chain with an “Online-to-Store” channel. Journal of Retailing and Consumer Services, 62, 102593. https://doi.org/10.1016/j.jretconser.2021.102593
Juliet Orji, I., Ojadi, F., & Kalu Okwara, U. (2022). The nexus between e-commerce adoption in a health pandemic and firm performance: The role of pandemic response strategies. Journal of Business Research, 145, 616–635. https://doi.org/10.1016/j.jbusres.2022.03.034
Kurniawati, A. D. (2019). Transaksi E-Commerce dalam Perspektif Islam. El-Barka: Journal of Islamic Economics and Business, 2(1), 90. https://doi.org/10.21154/elbarka.v2i1.1662
Lim, S. A., & Indrawati, L. (2016). Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia. BIP’s Jurnal Bisnis Perspektif, 8(1), 36–57. https://doi.org/10.37477/bip.v8i1.35
Maiorescu-Murphy, R. D. (2022). Business-centered versus socially responsible corporate diversity communication. An assessment of stakeholder (dis)agreement on Twitter. Public Relations Review, 48(1), 102138. https://doi.org/10.1016/j.pubrev.2021.102138
Majoral, G., Gasparín, F., & Saurí, S. (2021). Application of a Tax to E-Commerce Deliveries in Barcelona. Transportation Research Record: Journal of the Transportation Research Board, 2675(10), 642–655. https://doi.org/10.1177/03611981211012412
Marini, & Sarwindah. (2020). Implementasi Web Elektronik (E-Commerce) di Toko Pecah Belah Center dalam Meningkatkan Persaingan Bisnis Perdagangan. Jurnal Teknologi Informasi, 4(1), 83–90. https://doi.org/10.36294/jurti.v4i1.1113
Nasution, N. A. (2020). Income Tax Analysis of E-Commerce Transactions in Indonesia. Proceedings Of The International Seminar, 117–130. https://jurnal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/836
Paryadi, D. (2018). Pengawasan E-Commerce dalam Undang-Undang Perdagangan dan Undang-Undang Perlindungan Konsumen. Jurnal Hukum & Pembangunan, 48(3), 652. https://doi.org/10.21143/jhp.vol48.no3.1750
Rachmarwi, W. (2018). E-Commerce: Studi Tentang Belanja Online di Indonesia. Jurnal Manajemen Bisnis Krisnadwipayana, 6(2). https://doi.org/10.35137/jmbk.v6i2.194
Riediger, N. D., & Bombak, A. E. (2018). Sugar-sweetened beverages as the new tobacco: examining a proposed tax policy through a Canadian social justice lens. Canadian Medical Association Journal, 190(11), E327–E330. https://doi.org/10.1503/cmaj.170379
Soegoto, E. S., & Putera, M. H. (2022). Pengaruh Resiko Pada E-Commerce. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 16(1), 27–35. https://doi.org/10.32815/jibeka.v16i1.215
Subramanian, H. (2017). Decentralized blockchain-based electronic marketplaces. Communications of the ACM, 61(1), 78–84. https://doi.org/10.1145/3158333
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
Suprihatin, N. S., & Afriyanti, M. (2021). Dampak Penerapan Transaksi E-Commerce Melalui Pemungutan Pajak Penghasilan (PPh). Going Concern: Jurnal Riset Akuntansi, 16(1), 29. https://doi.org/10.32400/gc.16.1.28829.2021
Syuhendra, & Hamdani, A. U. (2020). Penjualan Online Berbasis E-Commerce Pada Toko Adhizzshop Dengan Menggunakan Woocommerce. IDEALIS : InDonEsiA JournaL Information System, 3(1), 26–33. https://doi.org/10.36080/idealis.v3i1.1476
Thorfiani, D., Suarsa, S. H., & Oscar, B. (2021). Teknologi E-commerce dan Pengalaman Konsumen. JKBM: Jurnal Konsep Bisnis Dan Manajemen, 7(2), 139–148. https://doi.org/10.31289/jkbm.v7i2.4623
Vieira, V. A., de Almeida, M. I. S., & Schreiner, T. F. (2022). Amplifying retailers’ sales with a hub’s owned and earned social media: The moderating role of marketplace organic search. Industrial Marketing Management, 101, 165–175. https://doi.org/10.1016/j.indmarman.2021.12.012
Wahyudiyono. (2017). Transaksi E-Commerce Masyarakat Jawa Timur. Jurnal Komunika : Jurnal Komunikasi, Media Dan Informatika, 6(3). https://doi.org/10.31504/komunika.v6i3.1250
Wei, Y., & Dong, Y. (2022). Product distribution strategy in response to the platform retailer’s marketplace introduction. European Journal of Operational Research. https://doi.org/10.1016/j.ejor.2022.03.021
Yin, R. K. (2012). Case Study Research. Design and Methods (4th ed.). SAGE Publications, Inc. https://www.jstor.org/stable/23279888
