Efektifitas Peraturan Pemerintah Nomor 80 Tahun 2019 Tentang Perdagangan Elektronik Ditinjau dari Aspek Pemungutan Pajak

Abstract

In Indonesia, e-commerce, especially during and after Covid-19, is increasing. Seeing that electronic trading is considered more effective and efficient than conventional trading. Where the increase in electronic commerce has finally become a concern of the Government, especially in utilizing tax collection. So that the government issued Government Regulation No. 80/2019 concerning Trade through an electronic system which includes all trading activities or activities related to law between business actors and consumers. The purpose of this study is to review the effectiveness of these regulations in the aspect of tax collection. This research method uses normative and sociological qualitative research, with a post-covid time limit based on literature studies. So the results of this study show that normatively juridically these regulations when viewed from the aspect of tax collection are considered not maximal to increase the effectiveness of electronic commerce. In view of the fact that tax revenues from transactions through online marketplaces are still low with little level of control. The Directorate General of Taxes has not implemented optimal control or does not yet have clear regulatory features for capturing Taxpayers in this channel. It was these things that created an uproar among online business actors whose conclusions ultimately led to the withdrawal of the regulation. Where the taxation of conventional and electronic transactions must receive the same treatment or the same playing field level and another aspect that needs to be taken into account is that there are still many traders who have not kept books or recorded gross turnover properly and are facing difficulties in making billing codes and making payments.