Impact Analysis VAT of Trading Activities through the Electronic System on Receipt Value Added Tax in Bali Province

Dewi, Sagung Ratih Trisna and Pradnyani, Ni Luh Putu Norma Dewi Abdi and Suprapto, Putu Adi (2022) Impact Analysis VAT of Trading Activities through the Electronic System on Receipt Value Added Tax in Bali Province. Repositori Politeknik Negeri Bali.

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Abstract

Information technology is developing very rapidly, especially for business processes in Indonesia. One of activities technology-based business activity is e-commerce. One type of tax that can be levied on e-commerce transactions is the Value Added Tax on Trading Activities Through the Electronic System or PMSE VAT. The existence of PMSE VAT collection has a large enough potential to assist the government in realizing the tax revenue target, especially for e-commerce transactions which have begun to be intensively monitored by the government based on the tax law. This research aims to analyze the increase of PMSE VAT receipts for e-commerce transactions in Bali Province since PMK No. 210/PMK. 010/2018 was published. In addition, an analysis of the extent to which PMSE VAT contributes to the realization of VAT receipts in general in Bali Province. This research analyzes secondary data from documents and recorded data obtained at the Regional Office of the Direc-torate General of Taxes in Bali Province and the Central Statistics Agency. The data analysis technique uses descriptive data analysis sup-ported by quantitative data with the results of an increase or decrease in percentage. The results of this study indicate that there is an undesirable difference in both quantity and price. This is due to differences in the use of raw materials and the difference between the actual standard purchase price. In general, the controls carried out are in accordance with procedures, but are inconsistent and there are several procedures that are not yet optimal in their implementation. Keywords: e-commerce transactions, value added tax, PMSE VAT

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