Arrangement of Tax Administrative Sanctions on Digital Tax (E-Commerce) in the Context of Forgiveness in Indonesia
Abstract
In the results and analysis of the discussion of several things, the researchers found several aspects, including First, the legis ratio of the existence of tax amnesty laws and regulations based on economic inequality which causes a lack of state revenue in the tax sector, so that there is a need for certainty and economic strengthening by imposing tax programs amnesty. If you use the actual tax revenue indicator against its potential, then Indonesia only has about half of what is its potential. This study uses empirical juridical methods, or sociolegal research, which are analyzed using legal science and economics approaches. This condition is based on the following: a. The number of taxpayers who have not reported their assets at home and abroad and have not been taxed in Indonesia. b. The low compliance of taxpayers in reporting their tax obligations. c. The Directorate General of Taxes has limited authority over access to banking data; Second, the legal considerations for tax collection on e-commerce have been regulated in PP RI No. 80 of 2019 concerning PMSE as last amended by Regulation instead of Law of the Republic of Indonesia Number 1 of 2020 concerning State Financial Policy and Financial System Stability for handling the 2019 Corona Virus Disease (covid-19) pandemic and or in the context of dealing with dangerous threats national economy and/or financial system stability (hereinafter referred to as Perpu RI No. 1 of 2020). The openness of e-commerce has become a new business model in various countries due to the efforts of business people who want to increase their sales and income. The driving factors for the development of e-commerce are divided into two, namely (1) competitive and (2) cost incentives.
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DOI: http://dx.doi.org/10.18415/ijmmu.v11i8.5967
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