Legalitas Perpajakan Pada E-Commerce Di Indonesia
Legalitas Perpajakan Pada E-Commerce Di Indonesia
DI INDONESIA
Theresia Niki Limita-1706058445
E-commerce?
Transaksi penjualan dan pembelian
terhadap suatu barang dan jasa
yang dilakukan secara elektronik
melalui internet.
1. Tiongkok
2. US
3. UK
4. Jepang
5. Jerman
6. Prancis
7. Korea Selatan
8. Canada
9. Rusia
10. Brazil
(Sumber: https://www.shopify.com/enterprise/global-ecommerce-statistics)
Isu Umum E-commerce
Akan dilakukan
pembuatan
regulasi e-
commerce
Referensi
• Asmara, C. G. (2018, February 20). Kapan Aturan Pajak E-Commerce Keluar. Dipetik october 14, 2018, dari CNB Indonesia:
https://www.cnbcindonesia.com/fintech/20180220175915-37-4910/kapan-aturan-pajak-e-commerce-keluar
• Budi, C. (2017). Menyasar Pajak Transaksi Ecommerce. Dipetik October 9, 2018, dari Kemenkeu: https://www.kemenkeu.go.id/media/4473/menyasar-
pajak-transaksi-e-commerce.pdf
• Equid, R. (2017, February 22). !0 of the Largest ECommerce Markets in the World by Country. Dipetik October 14, 2018, dari Business.com:
https://www.business.com/articles/10-of-the-largest-ecommerce-markets-in-the-world-b/
• Gumelar, G. (2017, November 29). Berguru dari Negara Lain Demi Tarik pajak E Commerce. Dipetik October 14, 2018, dari CNN Indonesia:
https://www.cnnindonesia.com/ekonomi/20171129101646-532-258860/berguru-dari-negara-lain-demi-tarik-pajak-e-commerce
• Orendorff, A. (2018, December 31). Global Ecommerce : Statistics and International Growth Trends. Dipetik October 14, 2018, dari Amasty:
https://amasty.com/blog/wp-content/uploads/2018/02/GLOBAL-E-COMMERCE-TRENDS-AND-STATISTICS.pdf
• Pando, A. (2018, March 6). How Technology is Redefining Ecommerce. Dipetik October 14, 2018, dari Forbes:
https://www.forbes.com/sites/forbestechcouncil/2018/03/06/how-technology-is-redefining-e-commerce/#64bc7d8a62e3
• Putera, A. D. (2018, January 16). Aturan Pajak E-commerce, Pengumpulan Data Ditargetkan Rampung Februari. Dipetik October 19, 2018, dari
Ekonomi Kompas: https://ekonomi.kompas.com/read/2018/01/16/092750926/aturan-pajak-e-commerce-pengumpulan-data-ditargetkan-rampung-
februari.
• Setyowati, D. (2017, November 24). India Tiongkik Bisa Jadi Contoh Penerapan Pajak E-commerce. Dipetik October 17, 2018, dari Katadata:
https://katadata.co.id/berita/2017/11/24/india-dan-tiongkok-bisa-jadi-contoh-penerapan-pajak-e-commerce
• Wardhani, S. (2017, September 12). Perkembangan Ecommerce di Indonesia. Dipetik October 14, 2018, dari Valid news:
https://www.validnews.id/Perkembangan-E-commerce-di-Indonesia--1--YXAiJ
• Widiartanto, Y. H. (2015, April 12). Soal Ecommerce, Indonesia Bisa Tiru AS dan Tiongkok. Dipetik October 14, 2018, dari Tekno Kompas:
https://tekno.kompas.com/read/2015/04/12/21190057/Soal.E-Commerce.Indonesia.Bisa.Tiru.AS.dan.Tiongkok