Administrasi Pajak Pertambahan Nilai Pada Industri Teknologi Keuangan Dompet Elektronik Di Indonesia
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Abstract
ABSTRACT
Industrial development continues to develop from time to time. One of the growing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study aims to analyze the administration of Value Added Tax in the electronic wallet financial technology industry in Indonesia. By using qualitative research methods and in-depth interview data collection techniques and literature studies, it is hoped that this research can analyze the appropriate Value Added Tax administration policies for the electronic wallet financial technology industry in Indonesia.
ABSTRAK
Perkembangan Industri terus berkembang dari waktu ke waktu. Salah satu industri yang sedang berkembang di Indonesia adalah Industri Teknologi Keuangan Dompet Digital. Penelitian ini bertujuan untuk menganalisis administrasi Pajak Pertambahan Nilai pada industri teknologi keuangan dompet elektronik di Indonesia. Dengan menggunakan metode penelitian kualitatif dan Teknik pengumpulan data wawancara mendalam dan studi literatur, diharapkan peneliltian ini dapat menganalisis kebijakan administrasi Pajak Pertambahan Nilai yang tepat bagi industri teknologi keuangan dompet elektronik di Indonesia.
JEL Classification : H25, M41
References
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Peraturan-Peraturan
Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 mengenai Ketentuan Umum dan Tata Cara Perpajakan.
Undang-Undang Republik Indonesia Nomor 42 Tahun 2009 mengenai Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah.
Peraturan Pemerintah Republik Indonesia Nomor 1 Tahun 2012 (PP 1/2012) tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah
Peraturan Direktur Jenderal Pajak Nomor PER-58/PJ/2010 tentang Bentuk dan Ukuran Formulir Serta Tata Cara Pengisian Keterangan Pada Faktur Pajak Bagi Pengusaha Kena Pajak Pedagang Eceran (PE)
Surat Edaran Direktur Jenderal Pajak Nomor SE-121/PJ/2010 tentang Penegasan Perlakuan Pajak Pertambahan Nilai atas Kegiatan Usaha Perbankan
Copyright (c) 2020 Mohamad Luhur Hambali, Milla S. Setyowati

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