Penerapan Pajak E-Commerce di Dalam PT X Jasa Online Retail di Jember

Abstract

This research aims to find out whether the application of a tax on Transactions of E – Commerce has been in accordance with the "Director General of Taxation circular letter No SE-62/PJ/2013 Taxation Provisions over the Assertion About the transaction E – Commerce mainly tax issues Value-added (Vat). This research was conducted in once one company based Online Retail in Jember namely PT X. Research Data was obtained from the interview process with the owner of the PT. X and see the proof of payment of VAT as well as comparing whether the application of VAT in PT X has been in accordance with the Director General of Tax circular letter No SE-62/PJ/2013 Taxation Provisions over the Assertion About the transaction E – Commerce. The result of this research is to know compliance of pay as well as tax calculation especially Value Added Tax on E-Commerce Transaction to Online Company, especially Online Company using Online Retail (PT X) process in Jember is in accordance with "Director General of Tax Letter No SE -62 / PJ / 2013 On Confirming Taxation Provisions on E-Commerce Transactions".