STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU UNTUK MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (PPh) (Studi Kasus Pada Pelaku Social Commerce)
Dewita Puspawati(1*)(1) Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
(*) Corresponding Author
Abstract
The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business. The determination of the behavior of agents of social commerce when faced with the challenges to pay income tax, and how the constraints faced by the tax officer over tax collection social commerce transactions. This study is a qualitative study conducted by interviewing the perpetrators of social commerc. Interviews showed that the main factor of social commerce offender does not pay income tax is the lack of information if they are taxpayers and are required to pay taxes on the received income. They need have a clear criteria of social commerce taxation, payment term, and the certainty that they are not harmed. Various constraints faced by the tax office for tax purposes social commerce transactions also occur, such as the difficulty to track who transactors social commerce, difficulty to determine the tax object (to the digital format), transactions not only in the customs territory of Indonesia.
Keywords: Social Commerce, PPh, Wajib Pajak, WPOP Pengusaha Tertentu
Full Text:
PDFReferences
Ajzen, I. dan M. Fishbein. 1980. Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs. NJ: Prentice-Hall.
Arianto, Nur. 2014. Ekstensifikasi Pajak Dari Transaksi Online. Portal Kemenkeu. Diakses tanggal 8 September 2015.
Du, Y. 2011. A Measurement Model of Students' Behavioral Intentions to Use Second Life Virtual Environments. Journal of Education for Library and Information Science, Vol. 52, No.1, pp. 41-53.
Franzoni, A. Luigi. 1999. Tax Evasion and Tax Compliance. Italy: University of Bologna.
Fishbein, M. dan I. Ajzen. 1975. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Addison-Wesley, Reading, Mass.
Gade, Muhammad dan Djamaludin Gade. 1995. Hukum Pajak. Jakarta: LPFE-UI.
Hajli, M. N. 2013. A Research Framework for Social Commerce Adoption. Information Management and Compututer Security, Vol. 21, No. 3, pp. 144-154.
Jiang, G., F. Ma, J. Shang, dan P. Y. K. Chau. 2014. Evolution of Knowledge Sharing Behavior in Social Commerce: An Agent-Based Computational Approach. Information Science, Vol. 278, pp. 250-266.
Liang, T. P. dan W. Turban. 2011. Introduction to the Special Issue Social Commerce: A Research Framework for Social Commerce. International Journal of Electronic Commerce, Vol. 16, No. 2, pp. 5–13.
Marsden, P. 2010. Social Commerce: Monetizing Social Media. Syzygy Group.
Merdeka. 2013. Di 5 Media Sosial Ini, Orang Indonesia Pengguna Terbesar Sedunia. http://www.merdeka.com/uang/di-5-media-sosial-ini-orang-indonesia-pengguna-terbesar-dunia.html. Diakses tanggal 8 September 2015.
Mustikasari, Elia. 2007. Kajian Empiris Tentang Kepatuhan Wajib Pajak Badan Di Perusahaan Industri Pengolahan Di Surabaya. Simposium Nasional Akuntansi X.
Palil, M Rizal. 2005. Does Tax Knowledge Matter in Self Assessment System? Evidence from Malaysia Tax Administrative. The Journal of American Academy of Business. Cambrige. No. 2.
Peslak, A., W. Cecucci, dan P. Sendall. 2010. An Empirical Study of Instant Messaging (IM) Behavior Using Theory of Reasoned Action. Institute of Behavioral and Applied Management, pp. 263-278.
Republik Indonesia. 2010. Peraturan Direktorat Jenderal Pajak Nomor PER-32/PJ/2010 Tentang Pelaksanaan Pengenaan Pajak Penghasilan Pasal 25 Bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu. Jakara: Direktorat Jenderal Pajak.
Republik Indonesia. 2013. Peraturan Pemerintah Republik Indonesia Nomor 46 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. Jakarta: Direktorat Jenderal Pajak.
Shen, J. dan L. Eder. 2011. An Examination of Factors Associated with User Acceptance of Social Shopping Websites. International Journal of Technology and Human Interaction, Vol. 7, No. 1, pp. 19–36.
Sofyan, S. 2003. Sistem Penetapan Pajak (Dalam Kerangka Mencari Sistem Yang Kondusif). Jurnal Perpajakan Indonesia. Vol 3, hal 28-34.
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif, dan R&D: Cetakan Ke-19. Bandung: Alfabeta CV.
Tarjo dan Indra Kusumawati. 2006. Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Asessment System: Suatu Studi di Bangkalan. JAAI, Vol. 10, No. 1, hal. 101-120.
Article Metrics
Abstract view(s): 3788 time(s)PDF: 6416 time(s)
Refbacks
- There are currently no refbacks.
