ANALYSIS ON THE IMPOSITION OF ONLINE REKLAME TAX ACCORDING TO LAW NUMBER 28 OF 2009

Rizky Pratama Jawahir, Catur Wido Haruni, Fitria Esfandiari

Abstract


This research about the imposition of online billboard tax as reviewed from article 49 of law number 28 of 2009 concerning regional taxes and regional retribution. The research discusses tax imposition arrangements tax-based advertisements online on the Internet and social media as well as the legal implications of not being regulated as the basis for tax-based advertisements online the internet and social media. Because there are differences in tax treatment between the implementation of conventional advertisements with the based advertisements online. Conventional advertisements are taxed in accordance with the Regional Tax and Retribution Law. However, unlike the case with the advertisement on the internet and social media. This research uses normative juridical research. The approaches that are using are statute approach and conceptual approach. By using this approach can find online advertisements tax imposition arrangements tax based advertisements online on the Internet and social media as well as the legal implications of not being regulated the basis for tax based advertisements online the internet and social media. Based on this research of results, there are several provisions such as the Law on General Provisions and Tax Procedures, Act Income Tax and also the act of Value Added tax. However, conceptually, it is still unable to reach in detail the implementation of the tax based advertisements online. So that a legal vacuum, legal uncertainty in tax imposition and the gap in the value of justice in tax imposition. Based on this, it should be the Government strengthening the Laws and Regulations relating to Taxation. Then, collaborate with other government agencies in the field of communication and information technology. There is a need for a special provision that can accommodate the imposition of this online-based advertisement tax which is carried out through social media and the internet.


Keywords


Taxation, Online Advertising and Tax Imposition

Full Text:

PDF

References


. S., & Sabila, N. (2018). Analisis Pelaksanaan Online System Pajak Daerah Dalam Rangka Penerimaan Pajak Hiburan dan Pajak Restoran pada Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakart Pusat Tahun 2014- 2016. Jurnal STEI Ekonomi, 27(1). https://doi.org/10.36406/jemi.v27i1.157

A, A. R., & Suryaputri, R. V. (2018). Pengaruh Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Kepatuhan WaJib Pajak Terhadap Penggelapan Pajak. Jurnal Akuntansi Trisakti.

Anggraeni, T. D. (2014). MENCIPTAKAN SISTEM PELAYANAN PUBLIK YANG BAIK: STRATEGI REFORMASI BIROKRASI DALAM PEMBERANTASAN KORUPSI. Jurnal Rechts Vinding: Media Pembinaan Hukum Nasional. https://doi.org/10.33331/rechtsvinding.v3i3.34

Dewi, R. K., & Firmansyah, R. (2019). Analisis Kepuasan Pengguna Website Pajak Online Kota Bandung Menggunakan Model Evaluasi Terintegrasi. Swabumi, 7(1). https://doi.org/10.31294/swabumi.v7i1.5569

Dwi S Prasetyono. (2015). Pengertian Pajak. Jurnal Universitas Terbuka 3.

Hayaty, M., & Meylasari, D. (2018). Implementasi Website Berbasis Search Engine Optimization (SEO) Sebagai Media Promosi. Jurnal Informatika, 5(2). https://doi.org/10.31311/ji.v5i2.4027

Hidayah, N., Esfandiari, F., & Al-Fatih, S. (2021). Indonesia’s Inability in Removing Self from Colonial Law (Study of Employment Laws). https://doi.org/10.4108/eai.1-7-2020.2303650

Ibrahim, J. (2006). Teori dan Metodologi Penelitian Hukum Normatif.

Ismayadie, M. (2019). ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DAN PAJAK PENGHASILAN (PPH) TERHADAP PENDAPATAN NEGARA TAHUN 2007-2017. Equity: Jurnal Ekonomi, 7(2). https://doi.org/10.33019/equity.v7i2.5

Johan, A., Hikmah, F., & Anditya, A. (2019). Perpajakan Optimal dalam Perspektif Hukum Pajak Berfalsafah Pancasila. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 8(3). https://doi.org/10.24843/jmhu.2019.v08.i03.p03

Kemenristekdikti. (2015). Undang-Undang Dasar Republik Indonesia 1945. Resntra Kemenristekdikti 2015-2019.

Kunarjo. (2004). Hukum Perpajakan Indonesia.

Lutfhiyah, U., Saputri, L. D., & Hati, F. M. (2020). Efisiensi Pembayaran Pajak Berbasis Online Dalam Rangka Penerapan Program Smart City Di Kota Malang. … Pemerintahan Di Era ….

Mardiasmo. (2002). Perpajakan.

Marzkui, P. M. (2011). Penelitian Hukum.

MD, M. M. (2015). ASPEK HUKUM NEGARA DAN ADMINISTRASI NEGARA KELEMBAGAAN PENGADILAN PAJAK. Jurnal Hukum Dan Peradilan. https://doi.org/10.25216/jhp.4.3.2015.351-360

Mitendra, H. M. (2018). Fenomena Dalam Kekosongan Hukum. Jurnal Rechtsvinding.

Nasution, M. S. A. (2016). Hukum Dalam Pendekatan Filsafat.

Pudyatmoko, Y. S. (2006). Hukum Pajak.

Pudyatmoko, Y. S. (2008). Pengantar Hukum Pajak.

Putra, A. A., & Marsono, S. (2020). Pengaruh Penerapan Sistem Online Pajak (E-Registration, E-Filing, dan E-Billing) Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 7(1).

R, M. (2000). Pajak Penghasilan Lanjutan Pasca Reformasi.

Rosenblatt, A. J. (2011). Integrated Online and Offline Advocacy Campaign Strategy. In Electronic Government. https://doi.org/10.4018/978-1-59904-947-2.ch121

Santoso, D. (2019). Pengenaan Pajak Terhadap Perdagangan Online di Indonesia Setelah Dibatalkannya Peraturan Menteri Keuangan (PMK) Nomor 210/PMK.010/2018. Jurnal Panorama Hukum, 4(2). https://doi.org/10.21067/jph.v4i2.3920

Soemitro, R. (1992). Asas dan Dasar Perpajakan Edisi Revisi.

Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(1). https://doi.org/10.30871/jaemb.v8i1.1913

Suminarsasi, W., & Supriyadi. (2012). Pengaruh Keadilan, Sistem Perpajakan, dan Diskriminasi terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Multiparadigma Lecture2, 1(2), 0–29.

Suparni, N. (2009). Cyberspace Problematika dan Antisipasi Pengaturannya.

Viana, E. R., Margareth, P., & Serly, -. (2018). Menelisik Pajak Penghasilan Atas Bisnis Online Shop. InFestasi, 13(2). https://doi.org/10.21107/infestasi.v13i2.3515

Waluyo. (2011). Perpajakan Indonesia.




DOI: http://dx.doi.org/10.31000/ijlp.v2i1.4201

Article Metrics

Abstract - 767 PDF - 540

DOI (PDF): http://dx.doi.org/10.31000/ijlp.v2i1.4201.g2543

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.