LEGAL CERTAINTY IN COLLECTION OF VALUE ADDED TAX ON TRADE TRANSACTIONS THROUGH THE ELECTRONIC SYSTEM (PAYPAL CASE STUDY)
DOI:
https://doi.org/10.58258/jisip.v7i1.4365Keywords:
Collection of Value Added Tax, Trading through electronic systemsAbstract
Legal certainty in the collection of value added tax on trade transactions through an electronic system that guarantees conformity between the application of tax provisions and their statutory regulations. And with the results of this writing, it has been shown that the provision of taxation of value added tax and sales tax on luxury goods for PMSE transactions is not a new type of tax. That trade transactions by PMSE business actors that are illegal will be detrimental to both parties who use the digital platform for trade transactions, as well as losses in terms of state revenue in the form of taxes.
Downloads
Published
2023-01-20
Issue
Section
Articles
License
Copyright Notice
Authors who publish with JISIP (Jurnal Ilmu Sosial dan Pendidikan) agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Â
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
