AJI, VIKY BAYU SETYO (2022) TINJAUAN MEKANISME PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI DIGITAL DALAM GAME ONLINE. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini membahas mengenai pengenaan pajak atas transaksi dalam game online yang dilatarbelakangi dengan besarnya perkembangan transaksi melalui sistem elektronik yang ada di Indonesia. Selain itu terdapat aturan baru terkait mekanisme pemajakan PPN penjualan melalui sistem elektronik. Tujuan yang hendak dicapai dalam penelitian ini yaitu mengidentifikasi mekanisme pemajakan atas transaksi digital game online, mengidentifikasi hal-hal yang menjadi tantangan pemajakan game online, dan mengidentifikasi mekanisme pengawasan yang dilakukan. Penelitian ini menggunakan metode kualitatif dengan memanfaatkan data primer dan sekunder. Hasil penelitian dianalisis dengan teknik analisis konten. Teknik ini menggunakan berbagai jenis dokumen sebagai konten yang telah dianalisis seperti buku, jurnal ilmiah, media elektronik, penelitian terdahulu, peraturan perundang-undangan, dan konten virtual. Hasil penelitian ini yaitu pengenaan pajak pertambahan nilai atas transaksi digital dalam game online memiliki karakteristik yang sama dengan pengenaan PPN terhadap barang kena pajak tidak berwujud atau jasa kena pajak lainnya sehingga tidak ada aturan yang mengatur secara khusus terkait pemajakan game online./ This study discusses the imposition of taxes on transactions in online games against the background of the large development of transactions through electronic systems in Indonesia. In addition, there are new rules regarding the mechanism for taxing sales VAT through the electronic system. The objectives to be achieved in this research are the creation of a taxation mechanism for online digital game transactions, identification of the challenges of online game taxation, and the creation of a supervisory mechanism. This study uses a qualitative method by utilizing primary and secondary data. The results of the study were analyzed using content analysis techniques. This technique uses various types of documents as content that has been analyzed such as books, scientific journals, electronic media, previous research, laws and regulations, and virtual content. The results of this study are that the imposition of value added tax on digital transactions in online games has the same characteristics as the imposition of intangible taxes or other taxable services so that there are no rules specifically regulated regarding online game taxation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | VAT, Online Games Taxation, digital tax, PPN, Pemajakan Game Online, Pajak Digital |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Pertambahan Nilai |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 07 Jun 2023 01:34 |
| Last Modified: | 07 Jun 2023 01:34 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1511 |
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