Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

GELIAT E-COMMERCE DAN PENERIMAAN PAJAK DIMASA PANDEMI

Tenriwaru Tenriwaru (UNIVERSITAS MUSLIM INDONESIA MAKASSAR)
Amiruddin Amiruddin (Unknown)
Ilma Sahrani (UNIVERSITAS MUSLIM INDONESIA MAKASSAR)

Article Info

Publish Date
18 May 2021

Abstract

This study aims to determine tax revenue from the e-commerce sector during this pandemic. Sources of data used in this study consisted of primary data and secondary data. Primary data were obtained from informants who were taxpayers and tax authorities while secondary data were obtained from relevant written media, namely journals and internet sites. The analysis method used is descriptive qualitative. The results showed that the use of e-commerce during this pandemic was very high compared to previous years, but tax revenue itself actually decreased during this pandemic due to the economic downturn that hit various business sectors which had an impact on decreasing tax revenue.

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Journal Info
Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Website

Abbrev

simak

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Mathematics Social Sciences

Description

SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 ...