Muslindra, Nur Almito (2022) TINJAUAN ATAS ASPEK PERPAJAKAN MITRA DRIVER OJEK ONLINE DI KABUPATEN BLORA. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk melakukan tinjauan atas aspek perpajakan pada mitra driver ojek online yang berada di Kabupaten Blora, proses bisnis driver ojek online, dan dampak covid-19 yang diberikan kepada driver ojek online. Metode penelitian yang digunakan untuk memperoleh dan menganalisis data adalah metode penelitian kepustakaan dan metode wawancara. Indonesia memiliki sejumlah 212,35 juta pengguna internet per bulan Maret 2021. Hal ini menyebabkan peluang pasar digital yang besar. OJK mencatat hampir 88,1% pengguna internet di Indonesia melakukan belanja dalam bentuk online, salah satunya pada jasa pelayanan ojek online. Terjadinya pandemi covid-19 mengubah pendapatan jasa ini. Ditambah dengan pemberlakuan PPKM di Pulau Jawa dan Bali menyebabkan penurunan yang makin signifikan. Terdapat gap pendapatan seharusnya dengan pendapatan yang diharapkan pada masa pandemi. Adapun dampak lain yang terjadi selama berlangsungnya covid-19./ This study aims to review the taxation aspects of online ojek driver partners in Blora Regency, the business process of online ojek drivers, and the impact of covid-19 given to online ojek drivers. The research method used to obtain and analyze the data is the library research method and the interview method. Indonesia has a total of 212.35 million internet users as of March 2021. This creates a huge digital market opportunity. OJK noted that almost 88.1% of internet users in Indonesia shop online, one of which is online motorcycle taxi services. The occurrence of the COVID-19 pandemic changed the income of this service. Coupled with the implementation of PPKM on the islands of Java and Bali, this led to an increasingly significant decline. There is a supposed income gap with expected income during the pandemic. As for other impacts that occurred during the Covid-19
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | aspek perpajakan, Blora, Covid-19, ojek online, perpajakan, taxation aspects, Blora, Covid19 , online motorcycle taxis, taxation |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Mar 2023 08:04 |
| Last Modified: | 14 Mar 2023 08:04 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1142 |
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