Abstract:
The research has a purpose to analyze and find answer for two things, there are: first, the important part is legal basis which is can be applied for individual taxpayer in certain entrepreneur. Second, the determination of locus for individual taxpayer in certain entrepreneur on online shopping through social media. The approach had already taken normative empiris and has
meaning in researching and reviewing that object through legal sources regarding Income Tax Law, Value Added Tax Law and other regulations.
Those regulations are implementing to answer both of legal basis and determination of locus. The reason is choosing this approach to sharpen knowledge from side theoritis. In this research, the research specification that be used was descriptive analysis. Descriptive analysis is to reveal legal aspect exist nowadays. After that also analyze as yuridis based on applies regulations, the theories, principles and other. The result of research that had already found: first, the existing regulation is sufficient to be implemented for online individual taxpayer in certain entrepreneur. Second, the determination of locus for taxpayer was very cleary. The difference is on cyberspace that cannot be controlled from any parties.
