Mekanisme Pemungutan Pajak Pertambahan Nilai (Ppn) Atas Perdagangan Melalui Sistem Elektronik (Pmse) di Indonesia

Abstract

Value Added Tax (VAT) on Trade Through Electronic Systems (PMSE) is a tax derived from electronic transactions. The imposition of PMSE tax is carried out through a Regulation in Lieu of Law Number 1 of 2020 which was promulgated into Law Number 2 of 2020. This study aims to review the mechanism for collecting Value Added Tax (VAT) on Trade Through Electronic Systems (PMSE), the potential, and challenges of implementing value added tax (VAT) on trade through electronic systems (PMSE) in optimizing the increase in state revenu. In this study, the author used a descriptive method with a qualitative approach by describing existing data according to the situation and relationships that are happening within a respondent's scope based on facts that appear or as is and using data in the form of official documents from related agencies. From the results of this study, it is known that the Directorate General of Taxes (DGT) collects directly on Value Added Tax on Collection through an Electronic System (PMSE) on corporate taxpayers and individual taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). So that the DGT has valid PMSE VAT receipt data. And for the number of corporate taxpayers and individual taxpayers, registered Taxable Entrepreneurs (PKP) always provide a figure that increases significantly to the entire VAT and especially for foreign and domestic PMSE business actors.