PEMAHAMAN PERATURAN PERPAJAKAN PADA PELAKU BISNIS E-COMMERCE DI INDONESIA (STUDY PRELIMINARY)

Abstract

Tax is state income collected from the people and used for the welfare of the people and the development of the country. The understanding of taxpayers in all sectors needs to be improved. If understanding increases, awareness of the obligation to make payments and tax reporting will increase. In this study, we want to know how to understand tax regulations in E-commerce entrepreneur through a preliminary study. This study uses a qualitative approach with a survey (questionnaire) to 105 respondents from E-commerce entrepreneur in Bukalapak with the criteria of Indonesian citizens aged 17 years and over, having a reputation account at least Wholesalers and domiciled in Surabaya. The results of this study are less than 40% of e E-commerce entrepreneur understand the general taxation, taxation for PPN and Pph 25 taxation. Meanwhile, the understanding of Value Added Taxation (VAT) for all E-commerce entrepreneur in Bulalapak as Taxable (PKP) is very understanding of the regulations regarding taxation.