| dc.identifier.citation | Achmad M. Ramli, Cyber Law dan HAKI dalam Sistem Hukum Indonesia, Refika Aditama, Bandung Dewi Shanti : E-Commerce untuk Pemasaran Produk Usaha Kecil dan Menengah, 2011. Jurnal Manajemen dan Bisnis STIE Rajawali Purworejo. Indra Tri Atmoko : Perjanjian Jual Beli Melalui Media Online, ditinjau dari UU No 11 tahun 2008, Universitas Muhammadiyah Surakarta Kotler Philip dan Lane Kevin Kotler, Manajemen Pemasaran, edisi 12, Jilid 1, PT Macanan Jaya Cemerlang, Jakarta, 2008 Moh. Nazir, “Metode Penelitian”, Ghalia Indonesia, Jakarta, 2003 Moleong; Metodologi Penelitian Kualitatif, Bandung PT Remaja Rosdakarya, 2007 Nur Indah Wahyuni, Dampak E-Commerce dan pemeriksaan pajak terhadap penerimaan pajak pada KPP Pratama Bandung: Bandung; 2015 Riduan, “Skala Pengukuran Variabel-Variabel Penelitian”, Alfabeta, Bandung, 2002 Santoso, Singgih. Seri Solusi Bisnis berbasi TI: Menggunakan SPSS untuk Statistik Multivariat. Jakarta, Elex Media Komputindo, 2006. Sanusi, Anwar 2011, Metode Peneitian Bisnis. Penerbit Jakarta. Sugiono, 2012. Metode Penelitian Kuantitatif, Kualitatif dan Riset and Development. Bandung: Alfabeta. Suyanto : Strategi Periklanan E-Commerce Perusahaan Top Dunia, Andi Star, Yogyakarta, 2003 Ustadiyanto; Framework E-Commerce, Yogyakarta, Andi: 2001 Purba, Onno W : Mengenal E-Commerce, Elex Media Komputindo, Jakarta, 2009 Undang-Undang Republik Indonesia mengenai Informasi dan Transaksi Elektronik (ITE) Nomor 11 Tahun 2008. Peraturan Pemerintah No. 82 Tahun 2012 tentang Penyelenggaraan Sistem dan Transaksi Elektronik (PTSE). Ketentuan Umum dan tata cara Perpajakan Nomor 16 Tahun 2009 Undang-Undang Republik Indonesia Nomor 7 Tahun 2004 tentang Perdagangan. E-Commerce tentukan Masa Depan Perdagangan Indonesia,http//www.pajak.go.id http:www//sentralweb.com/demo http:www//safri-lubis.indo/file http:www//gardinIlfiorin.blogspto.com | in_ID |
| dc.description.abstract | The tax revenue target set by the government always increase, 2014 tax revenue target of
Rp.1.110,2 trillion, or 66.6% of total state revenue target of Rp.1,667.1 trillion. While the 2015
tax revenue target of Rp 1.294.25 trillion. Targeted tax revenue is expected to increase
awareness of the taxpayer in carrying out their tax liability. Indonesia is rich in human
resources, with a total population of 255 461 700 inhabitants in the year 2015. This figure is
60% dominated by productive age, while the use of internet penetration of about 49% of the
total working age. This shows that the rate of use of E-Commerce in Indonesia dominate than
conventional transactions, especially the inclusion of the era of globalization and the ASEAN
Economic Community (AEC) by 2015. Progress is marked by three characteristics, namely
their flexibility and the opportunity to serve the needs of the various methods of human
communication , The second possibility of combining technologies, methods and systems are
distinct and separate. All three tend to lead to decentralization, individualization and
communication technology usage patterns. The implications for the technological advances
seen the economic field with the development of business in the field of information technology.
The growth in the business that is the imposition of a tax plan in the field of information
technology. Capabilities offered communication technology produces convenience and comfort
for the continuity of business transaction or that we often hear the term E-Commerce. The
flexibility of the appeal of the buyers and the method pamper users. One type of internet
marketing is evolving today with affiliate marketing. The purpose of this study was to find out
what the basis for the convergence of the tax treatment of perpetrators of E-Commerce, as well
as what the government's efforts in implementing such affiliates, how esktensifikasi tax. The
goal will be known from a model that is applied in the workplace diagram online business or
E-Commerce. This research is helpful to the Director General of Taxation to provide
socialization of knowledge about the rights and obligations of tax against perpetrators ECommerce
and
provide
kekhasanahan
knowledge
on
taxation,
especially
for
perpetrators
of
ECommerce
and
society
in
general.
The
data
used
in
this
study
are
primary
and
secondary
data,
where
primary
data
is
taken
directly
to
the
speakers
can
interview
and
observation
(direct
and
indirect).
Secondary data were taken with a review of previous studies, e-journals, e-library.
Data analysis technique used in a way to systematically find and organize data obtained from
interviews, field notes during the study and documented. The achievement or the results of this
study are expected to contribute knowledge to the perpetrators E-Commerce to provide rights
and obligations as a taxpayer either individual or business entity. Taxes levied in the form of
VAT and income tax, with the method esktensifikasi by providing bardcode against
diperjualkan goods, so that goods are detected by the Directorate General of Taxation. The
next method is to cooperate with freight forwarder listed in the online bussines network so that
the freight forwarder can reject the goods if there is no barcode from the DGT. Convergence
and extending to the perpetrators bussines online or E-Commerce are treated only for the
purpose of tax optimization. | in_ID |
