PERCEPTION ABOUT VAT ON E-COMMERCE IN INDONESIA

Abstract

Nowadays, people cannot live without the internet because technology develops and also because of the virus covid-19. People are relying on e- commerce as a place to shop. Because of technological advancements and economic development, the information factor has surpassed the production factor in importance. Many businesses and organizations have moved their business processes online and established customer relationships using electronic means of information and communication, giving rise to the term "electronic business." This study aims to find out the perception of VAT e-commerce in Indonesia. The object of research is the DGT, tax officer of Bukalapak and also both buyers and sellers of e-commerce. The method for this research is qualitative and using an interview method. The conclusion of this thesis is that as people actively pay VAT, the percentage of VAT on state revenue is getting bigger. In the previous year, VAT contributed 36.7% from 83% so it could be interpreted that this VAT made a large contribution after income tax. VAT e-commerce also has a high potential to contribute to state tax revenues. If DJP and e-commerce work together to facilitate the payment of this VAT, our revenue in the following year will increase and the people will benefit from the equitable development of the country.