ISSN 2394-5125
 

Research Article 


PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki.

Abstract
This research purpose is to determine the phenomenology of implementation, the supporting
factors, and revealing its problem and the solutions of e-commerce tax implementaion in Indonesia, especially
income tax on Online Marketplace platform & its Merchant. Qualitative approach is used in this research, then
the data was obtained with natural set and condition. Data collecting was done by observation, interview and
literature review methods. Phenomenological approach is applied to describe in-depth understanding about
Income Tax Implementation on Online Marketplace platform & its Merchant. Findings of this research proves
that Online Marketplace Merchants should be the object of income tax. However, at this moment there’s no
specific regulation & law about e-commerce tax yet still under the law of common income tax that required
Business Form such a Store to become a Tax Object. Besides, the absence of official briefing on the platform
from the lawmaker, difficult tax examination and not-integrated data are resulted to minimum absorption of tax
potential in Indonesia that proved by deficit tax revenue on Certain Gross Income which is reported in
Directorate General of Tax Annual Report 2018.

Key words: E-Commerce, Income Tax, Online Marketplace Platform


 
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How to Cite this Article
Pubmed Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . JCR. 2020; 7(16): 369-377. doi:10.31838/jcr.07.16.45


Web Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . http://www.jcreview.com/?mno=3531 [Access: April 10, 2021]. doi:10.31838/jcr.07.16.45


AMA (American Medical Association) Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . JCR. 2020; 7(16): 369-377. doi:10.31838/jcr.07.16.45



Vancouver/ICMJE Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . JCR. (2020), [cited April 10, 2021]; 7(16): 369-377. doi:10.31838/jcr.07.16.45



Harvard Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki (2020) PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . JCR, 7 (16), 369-377. doi:10.31838/jcr.07.16.45



Turabian Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. 2020. PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . Journal of Critical Reviews, 7 (16), 369-377. doi:10.31838/jcr.07.16.45



Chicago Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. "PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA ." Journal of Critical Reviews 7 (2020), 369-377. doi:10.31838/jcr.07.16.45



MLA (The Modern Language Association) Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki. "PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA ." Journal of Critical Reviews 7.16 (2020), 369-377. Print. doi:10.31838/jcr.07.16.45



APA (American Psychological Association) Style

Ida Farida Adi Prawira, Rizal Zaki Suryo, Nadya Rizki (2020) PHENOMENOLOGY OF E-COMMERCE INCOME TAX IN INDONESIA . Journal of Critical Reviews, 7 (16), 369-377. doi:10.31838/jcr.07.16.45