Pemberlakuan Aturan Hukum Pajak Terhadap Youtuber dan Penjual Online Shop

Crystina, Aprillia (2020) Pemberlakuan Aturan Hukum Pajak Terhadap Youtuber dan Penjual Online Shop. Master thesis, Universitas Internasional Batam.

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Abstract

Berdasarkan pada Pasal 4(1) dalam Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan menyatakan bahwa objek pajak adalah penghasilan. Dimana penghasilan yang dimaksud adalah setiap tambahan kemampuan ekonomis yang diperoleh atau diterima Wajib Pajak, yang dapat dipakai untuk konsumsi atau menambah kekayaan Wajib Pajak yang bersangkutan. Sehingga penghasilan yang diterima oleh Youtuber dan Penjual Online Shop, semestinya akan dikenakan pajak. Penelitian ini bertujuan untuk mengetahui aturan hukum apa yang mengatur YouTuber dan Penjual Online Shop, terutama dalam hal pajak penghasilan. Eksperimen ini juga memeriksa sanksi apa yang akan dikenakan oleh YouTuber dan Penjual Online Shop, jika mereka tidak melaksanakan kewajibannya atau melanggar hukum. Penelitian ini merupakan penelitian hukum normatif menggunakan pendekatan hukum dan pendekatan analisis terhadap konsep atau teori hukum. Teori hukum yang digunakan adalah teori keadilan dan teori kepastian hukum Bahan hukum yang digunakan adalah bahan hukum sekunder dalam bentuk perundang-undangan dan hasil penelitian yang terkait dengan masalah tersebut. Berdasarkan hasil penelitian dari permasalahan ini, aturan hukum untuk Youtubers dan Penjual Online Shop dijelaskan dalam Peraturan Menteri Keuangan Republik Indonesia (PMK) nomor 210/PMK.010/2018 tentang peraturan tentang Perlakuan Pajak atas Transaksi Perdagangan melalui Sistem Elektronik (e-commerce) dan akan dikenakan sanksi administratif atau sanksi pidana jika telah melakukan pelanggaran dalam aturan tersebut. ********************************************************************** Under Article 4, Section 1 of Income Tax Law No 36 of 2008 explicitly stated that income is the object of taxation. The income referred to is any additional economic ability that is obtained or received by the taxpayer with the intent to consume or improve the value of the taxpayer itself. Therefore, all income received by Youtuber or Online Shop Merchants needs to be taxed. The research has a purpose to find out which law that rules Youtuber and Online Shop Merchants especially in a field that concerns income tax. The experiment also reviews which sanction can be applied to Youtuber and Online Shop Merchant should they violate the law. This legal research is in normative form using both the legal approach and analysis approach towards legal concepts or theories. The theories used are the theory of justice and the theory of legal certainty. As for the legal substance, a secondary substance in a form of written laws and regulations as well as research results regarding the issue. Based on the result of this research, the law governing Youtubers and Online Shop Merchants are mentioned in Republic of Indonesia Ministry of Finance Regulation No 210/PMK.010/2018 about laws regarding Tax Application and Trade Transactions through e-commerce with a punishment of administrative sanction or criminal sanction should violation or breach of law occurs.

Item Type: Thesis (Master)
Additional Information: Similarity: 23
Uncontrolled Keywords: Income Tax, Youtuber, Online Shop, Merchants, E-commerce, Theory of Justice, Theory of Legal Certainty.
Subjects: K Law > Hukum Perdata
K Law > Hukum Pidana
K Law
Divisions: School of Law > Master of Law
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 05 May 2020 09:42
Last Modified: 05 May 2020 09:44
URI: http://repository.uib.ac.id/id/eprint/3167

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