Implementasi Kebijakan Pemajakan Pajak Penghasilan (PPh) E-COMMERCE di Kota Medan

Abstract

he rapid growth of the internet gave birth to a type of trade called e commerce. Seeing the high potential of e-commerce transactions, the government issued several regulations to regulate this, such as the first regulation related to its taxation in Director General of Taxes (DJP) Circular Letter Number SE 62/PJ/2013. However, the imposition of tax on e-commerce transactions has several obstacles that make the tax revenue received less than optimal. The biggest obstacle is the lack of regulations governing the imposition of e-commerce taxes and the unsolved data collection of e-commerce business actors. Therefore, this research wants to see and analyze how the implementation of income tax (PPh) taxation policy on e-commerce transactions in Medan City by taking a case study at KPP Pratama Medan Polonia. The research method used in this research is qualitative research with a case study approach. Data collection was carried out using interview techniques, observation, documentation, and literature study. The data obtained will be analyzed using the Edward III implementation model approach which contains four indicators; communication, resources, disposition, and bureaucratic structure. The results of the research show that KPP Pratama Medan Polonia has received good information and instructions related to this policy. KPP Pratama Medan Polonia also has adequate staff in terms of quantity and capacity, and has a fully supportive attitude towards the policy issued by the DJP. In addition, KPP Pratama Medan Polonia has a complete guide to perform its duties and functions through rules or Standard Operating Procedures (SOP), and has a clear legal basis to ensure coordination with other parties related to the taxpayer data collection process. However, there is a major obstacle in its implementation, namely the output resulting from the income tax tax policy on e-commerce transactions is still unclear. Although the implementors understand the similarities between e commerce tax and conventional business tax, the implementors cannot differentiate the data between the two. Another obstacle is the lack of understanding of taxpayers regarding income tax taxation on e-commerce transactions. Therefore, DJP should improve the procurement of data related to e-commerce taxpayers and increase the socialization of taxation.