TAMBA, INKY CRISTINE (2022) Tinjauan atas Penerapan Pajak Penghasilan Usaha Online Shop dan Pemenuhan Kewajiban Perpajakannya di Wilayah Kerja KPP Pratama Medan Polonia. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui aspek pajak penghasilan atas usaha online shop, pemenuhan kewajiban perpajakan yang telah dilakukan oleh pelaku usaha online shop di wilayah kerja KPP Pratama Medan Polonia serta hambatan yang dihadapi dan upaya yang dilakukan dalam pemenuhan kewajiban perpajakan pelaku usaha online shop di wilayah kerja KPP Pratama Medan Polonia. Metode penelitian yang digunakan adalah metode penelitian kualitatif yaitu studi kepustakaan dan penelitian lapangan. Metode analisis data dalam penelitian ini menggunakan metode deskriptif dengan menjabarkan data serta fakta yang diperoleh menjadi sebuah narasi ilmiah. Penelitian ini membuktikan bahwa pajak atas usaha online shop wajib dikenakan kepada para pelaku usaha online shop seperti halnya usaha konvensional pada umumnya sesuai dengan peraturan perpajakan yang berlaku. Hasil dari penelitian ini juga membuktikan bahwa pemenuhan kewajiban perpajakan pelaku usaha online shop masih tergolong rendah. Rendahkan pemenuhan kewajiban perpajakan pelaku usaha online shop ini adalah karena masih rendahnya kesadaran dan pengetahuan perpajakan pelaku usaha online shop dan adanya anggapan bahwa usaha online shop tidak dikenakan pajak seperti usaha konvensional. Pengawasan yang sulit serta pendataan objek pajak yang belum optimal menunjukkan bahwa penerepan pajak atas usaha online shop belum efisien./ This study aims to determine the aspects of income tax on online shop businesses, the fulfillment of tax obligations that have been carried out by online shop business actors in the working area of KPP Pratama Medan Polonia and the obstacles faced and efforts made in fulfilling the tax obligations of online shop business actors in the working area of KPP Pratama Medan Polonia. The research method used is qualitative research method, namely literature study and field research. The data analysis method in this research uses descriptive method by describing the data and facts obtained into a scientific narrative. This research proves that taxes on online shop businesses must be imposed on online shop business actors as well as conventional businesses in general in accordance with applicable tax regulations. The results of this study also prove that the fulfillment of tax obligations of online shop business actors is still relatively low. The low fulfillment of tax obligations of online shop business actors is due to the low awareness and knowledge of taxation of online shop business actors and the assumption that online shop businesses are not taxed like conventional businesses. Difficult supervision and data collection of tax objects that have not been optimized show that the application of taxes on online shop businesses is not efficient.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pajak, Online shop, E-commerce, Tax, Online shop, E-commerce |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 29 Mar 2023 02:21 |
| Last Modified: | 29 Mar 2023 02:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1258 |
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