Agustiawan, Andi (2022) Analisis Perkembangan Pajak Pertambahan Nilai atas Perdagangan Melalui Sistem Elektronik di Indonesia. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
The COVID-19 pandemic has led to the increasing digitalization of the economy. Where this encourages the government to issue new regulations to explore new sources of tax revenue. This study aims to analyze starting from the understanding, of VAT obligations before and after the PMSE VAT rules are enacted, and to find out the impact of implementing PMSE VAT rules. The research method used is qualitative research with a narrative approach. The data needed is primary data in the form of information from sources. Data collection was carried out through in-depth interviews with informants. Methods of data analysis using coding and triangulation. The results of the study show that the rules for collecting VAT on PMSE transactions have been regulated in PMK 40/PMK.03/2010 but these rules still create a gray area so the government issued PMK rules 48/PMK.03/2020 to refine the previous rules. There are no new taxes arising from PMSE VAT regulations, it's just that public awareness is not good enough and the choice of words that are not appropriate creates different perceptions regarding PMSE VAT collection.
| Item Type: | Thesis (Masters) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Andi Agustiawan | ||||||||
| Date Deposited: | 25 Jan 2023 06:32 | ||||||||
| Last Modified: | 25 Jan 2023 06:32 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/11382 |
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