Model Konvergensi Terhadap Estensifikasi Pajak Business Online (E-Commerce) Guna Optimalisasi Pajak

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.