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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Optimum : Jurnal Ekonomi dan Pembangunan Global Review of Islamic Economics and Business Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama EkBis: Jurnal Ekonomi dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Journal of Islamic economy and Community Engagement ACE : Accounting Research Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi Dan Manajemen
Dwi Marlina Wijayanti
UIN Sunan Kalijaga Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : Optimum : Jurnal Ekonomi dan Pembangunan

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PAJAK DIGITAL: POTENSI DAN TANTANGAN Dwi Marlina Wijayanti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.698 KB) | DOI: 10.12928/optimum.v10i1.15831

Abstract

This study aims to analyze the potential and challenges of taxation in the digital era and  understanding the readiness of business actors conducting business activities through E-commerce (PMSE) to the new taxation rules. In addition, this study also provides an overview of taxation policies that are appropriate to the digital era. There are still many potential taxation that has not been touched. One of the biggest potential is in digital companies. Tax regulations for digital companies are still under discussion by the government. But for business operators who carry out PMSE, there is a regulation which requires them to pay taxes. Observations indicate that the majority of business operators conducting PMSEs are not yet aware of the latest tax regulations. Literacy is needed so that more tax objects are aware on tax. Nevertheless, the results show that business operators are ready to be confirmed as taxpayers in accordance with applicable regulations. This is a big opportunity in the taxation sector.
Co-Authors Alex Fahrur Riza Alex Fahrur Riza Alif Khuwarazmi Maulana Julendra Dien F. Awaliyah Fachmi Pachlevi Yandra Frisky Jeremy Kasingku Hikmatul Aulia Lailatis Syarifah Muhfiatun, Muhfiatun Prasojo Prasojo Risa Rukmana Riswanti Budi Sekaringsih Sangaji Nur Kuncoro Kusumo Slamet Haryono Sofyan Hadinata Tettet Fitrijanti Tri Fadhilatul Mustamiroh