{"title":"电子商务活动中的环境优化支付","authors":"Amelia Cahyadini, Indra Oka Margana","doi":"10.25123/VEJ.3071","DOIUrl":null,"url":null,"abstract":"E-commerce poses a challenge to establishing a viable tax system. The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually. The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.","PeriodicalId":32446,"journal":{"name":"Veritas et Justitia","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2018-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":"{\"title\":\"KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE\",\"authors\":\"Amelia Cahyadini, Indra Oka Margana\",\"doi\":\"10.25123/VEJ.3071\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"E-commerce poses a challenge to establishing a viable tax system. The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually. The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.\",\"PeriodicalId\":32446,\"journal\":{\"name\":\"Veritas et Justitia\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-12-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"8\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Veritas et Justitia\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25123/VEJ.3071\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Veritas et Justitia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25123/VEJ.3071","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE
E-commerce poses a challenge to establishing a viable tax system. The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually. The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.