BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE

Hamzah Ahmad, Sri Ayu Saputri, Muslim Muslim, Darwis Lannai, Musliha Shaleh

Abstract


This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community

Save to Mendeley


Keywords


Buyers; E-Commerce; Imported Goods; UMKM

Full Text:

PDF

References


Astuti, S. W., Askandar, N. S., & Junaidi, J. (2020). Pelaksanaan Kewajiban Formulir 1770 Dengan E-SPT Menggunakan Peraturan Terbaru Tahun 2017 Pada Kantor Pelayanan Pajak Pratama Mataram Barat. E-JRA, 09(01), 1–13.

Azis, A. A. R., & Budiarso, N. (2016). Analisis Pemungutan dan Pelaporan Pajak PPh Pasal 22 atas Kegiatan Impor Barang Pada Kantor Pelayanan dan Pengawasan Bea dan Cukai Kota Manado. Jurnal EMBA, 4(1), 753–762.

Firdayanti, R. (2013). Persepsi Risiko Melakukan E-Commerce Dengan Keperc ayaan Konsumen Dalam Membeli Produk Fashion Online. Journal of Sosial and Industrial Psychology, 2(1), 64–68.

Haryono, D. (2015). Kamus Besar Bahasa Indonesia.

Imron, A. (2014). Road MAP PPN Pembenahan Sistem Adminstrasi PPN PER=24/PJ/2012.

Imtinan, K. N., Askandar, N. S., & Mawardi, M. C. (2019). Pengaruh Pemberlakuan Fre Trade Zone Terhadap Pajak Pertambahan Nilai Serta Bea Impor Barang yang Masuk Ke Area Batam. E-JRA, 08(02), 1–11.

Indonesia, P. I. (2019). Bea Masuk dan Pajak Impor Belanja Online.

Lestari, A. M. B., & Damayanti, T. W. (2019). Pemahaman Pelaku Bisnis Online Atas Aturan Perpajakan: Sebuah Preliminary Study. Jurnal. Usbypkp, 4(1), 29–43.

Mardiasmo. (2018). Perpajakan Edisi Terbaru. Andi Publisher.

Pangran, J. N., Boham, A., & Randang, J. L. (2016). Persepsi MahasiswaTentang Kepala Berita Click Bait Media Online Instagram ( Studi Pada Mahasiswa Jurusan Ilmu Komunikasi Fakultas Ilmu Sosial dan Politik Unsrat Konsetrasi Jurnalistik ).

Pardi, E. (2019). Ekspor dan Impor. Yogyakarta: Grou Penerbitan CV Budi Utama.

Purwono, H. (2010). Dasar-Dasar Perpajakan dan Akuntansi Pajak. Penerbit Erlangga.

Resmi, S. (2016). Perpajakan: Teori dan Kasus. Salemba Empat.

Undang-Undang Republik Indonesia Nomor 42 Tahun 2009. (2009). Pajak Pertambahan Nilain.

Valentino, F., & Wairocana, I. G. N. (2019). Potensi Perpajakan Terhadap Transaksi E- Commerce Di Indonesia. 1–15.

Widowati, R. B. (2017). Pengenaan Pajak Pertamabahan Nilai Atas Ekspor/Impor Barang Kena Pajak ( Studi Kasus PT Astra Honda Motor yang Melakukan Impor Kendaraan Toyota dari Jepang ). Jurnal Repertorium, IV(2), 87–94




DOI: https://doi.org/10.33508/rima.v3i1.2745