COMPARISON OF LEGAL CONSUMER PROTECTION SYSTEMS IN E-COMMERCE TRANSACTIONS TO SUPPORT DIGITAL ECONOMIC GROWTH IN INDONESIA

The e-commerce industry in Indonesia is growing rapidly amidst the slowdown in the country\u27s economy. Moreover, most of the e-commerce business players in Indonesia are small, micro, and medium scale (SME). Consumers in e-commerce transactions have a greater risk of loss than business actors or merchants. In other words, consumer rights in e-commerce transactions are very vulnerable, so that consumers in e-commerce transactions are in a very weak bargaining position. The importance of a country regulating legal protection for consumers is generally based on considerations of its actuality and urgency. Legal regulations for e-commerce transactions are designed to create the level of certainty needed in business transactions and to protect consumers in e-commerce transactions in order to support the growth of the digital economy in Indonesia. Current legal protection regulations for consumers in Indonesia have not been able to protect consumers in cross-border e-commerce transactions. In e-commerce transactions, there are no national borders. The consumer protection laws of each country, such as those of Indonesia, are not sufficiently helpful because e-commerce operates across borders. This type of research is normative legal research that uses statutory regulations

Comparative Study on Legal Certainty of Consumer Protection Regarding E-Commerce Transactions, Between Indonesia, India and the United States

In both conventional and electronic buying and selling agreements, the protection of consumer rights should be the main concern of business actors. Although there are already regulations governing consumer protection, until now there are still frequent violations of consumer rights, especially in e-commerce transactions. This article is juridical-normative research that compares the laws and regulations concerning consumer protection law in e-commerce transactions between Indonesia, India, and the United States. Through comparative studies and analysis using data sources from the literature, this study explores how the legal certainty of consumer protection in e-commerce transactions in Indonesia is being achieved. In addition, this research also describes the comparison regarding the legal certainty of consumer protection in e-commerce transactions in Indonesia between India and the United States based on the United Nations Guidelines for Consumer Protection. Furthermore, this study provides a prescription for how the legal certainty of consumer protection in e-commerce transactions in Indonesia should be when viewed from a comparison of consumer protection laws in e-commerce transactions in India and the United States

Analisis dampak transaksi E-Commerce terhadap penerimaan pajak pertambahan nilai

This study aims to determine the impact of e-commerce transactions on Value Added Tax (VAT) revenue which is a source of state revenue and development. This research was conducted using a descriptive qualitative approach with a case study research approach. Data collection methods were carried out by interviews, observation and supported by secondary data from the object of research. The data analysis used in this research is descriptive which is supported by quantitative data. The results of this study Based on e-commerce transaction activities, Indonesia has not been able to collect VAT tax on e-commerce transactions in an ideal amount. This can be seen from the value of e-commerce transactions which have increased significantly in the last five years, but tax revenue for e-commerce transactions is inversely proportional, namely experiencing a significant decline in 2021. The conclusion of this study is that the impact of e-commerce on tax revenue is considered sufficient good because tax revenue has increased but in 2021 it has decreased significantly. This significant decrease was caused by a lack of awareness and understanding of taxation by taxpayers who had not paid taxes optimally each year, e-commerce transactions that were difficult to detect from a business standpoint and socialization that had not been carried out thoroughly

Sosialisasi Perpajakan atas Transaksi E-Commerce pada Usaha Mikro, Kecil dan Menengah di Kecamatan Pademangan Jakarta Utara

E-commerce transactions in Micro, Small and Medium Enterprises (MSMEs) need to be understood by MSME taxpayers as the largest number of business entities in Indonesia in fulfilling their tax obligations. The purpose of this study is to analyze the socialization of taxation on e-commerce transactions to MSMEs in Pademangan District, North Jakarta. The research approach used is qualitative with a qualitative descriptive method. The results of the study found that Publication, Counseling and Personal Approaches were appropriate methods or means of tax socialization in achieving the target of tax revenue and taxpayer compliance. By increasing the intensity of publications, counseling and personal approaches to these taxpayers, it is hoped that the target of tax revenue for e-commerce transactions can be achieved

Analysis of Understanding toward Tax on E-Commerce Transactions (Case Study on Instagram Based Online Shop in Padang)

Recently, the economic growth of the digital or so-called E-Commerce in the world and Indonesia is growing rapidly. This is certainly in line with the increase in potential income tax for the country, One of the Indonesian government's policy to tax E-Commerce is to issue new regulations on the tax on E-Commerce transactions, however, for several reasons and in order to establish better regulations, the planned regulation will take effect on 1 April 2019 should be repealed. So that E-Commerce taxpayers refers to the old rules relating to the tax on the E-Commerce transaction. This study aims to determine how well the understanding of the E-Commerce entrepreneurs in Padang toward tax on e-commerce transactions. This type of research is empirical research with a survey approach where information is collected from several samples of a person by asking people who live in Padang. Data processing is done manually and is calculated using excel. The results show that E-Commerce entrepreneurs in Padang lack of understanding about tax especially tax on e-commerce transactions. Keywords: Tax on E-Commerce Transactions, E-Commerce Entrepreneur, Tax Regulation

Pengaruh Transaksi E-Commerce, Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak Pada KPP Pratama Kebon Jeruk Dua

This study aims to determine the effect of e-commerce transactions, tax control and tax audits on tax revenue for individual taxpayers who are registered at the Jakarta Kebon Jeruk Dua Pratama Tax Office. The research method used is quantitative research. This research uses a random sampling method (randomly), while the data collection technique is done by distributing questionnaires to 100 respondents who have been calculated using the Slovin formula. The data analysis method used is descriptive statistical test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, determination coefficient test, t-test and f test using the SPSS version 24 data processing program. The results of the partial analysis can be concluded that there is a significant influence between the variables of e-commerce transactions and tax control on tax revenue, but there is no significant effect on tax audit on tax revenue. Based on the simultaneous analysis, it can be concluded that there is a significant influence between the variables of e-commerce transactions, tax control and tax audits on tax revenue for individual taxpayers at the Kebon Jeruk Dua Primary Tax Office.Keywords:       E-Commerce Transactions, Tax Control, Tax Audit, Tax Receip

Analisis maqashid dan maslahah transaksi e-commerce di Indonesia

This study aims to analyze the relevance and implications of Maqashid Syariah and Muamalah in e-commerce transactions in Indonesia. The aim of this study is to understand how the principles of Maqashid Sharia and Muamalah can be applied in the context of e-commerce transactions, as well as to identify the benefits and challenges that arise in applying those principles. This research method uses a qualitative approach by conducting a literature review involving the study of scientific literature, official documents, and practice guidelines related to e-commerce and Islamic economics. Qualitative analysis was conducted to explore and understand the implications of Maqashid Sharia and Muamalah principles in e-commerce transactions in Indonesia. The results showed that Maqashid Syariah and Muamalah have significant relevance in the context of e-commerce in Indonesia. The application of these principles can ensure halal in transactions, maintain fairness, protect consumers, and create a business environment with integrity. However, there are challenges in implementing these principles, including a lack of awareness and understanding of the principles of Islamic economics, differences in interpretation, and limitations in monitoring and enforcing the rules. Therefore, collaborative efforts are needed between the government, business actors, and related institutions to increase understanding, develop codes of practice, and increase supervision in e-commerce transactions in accordance with Maqashid Syariah and Muamalah

URGENSI PERATURAN PEMERINTAH TENTANG PERDAGANGAN ELEKTRONIK DALAM KAITANNYA DENGAN PENERAPAN PAJAK PADA TRANSAKSI E-COMMERCE

Abstract   E-commerce is a trade in goods and services via the Internet or other electronic means. Legally e-commerce transactions without knowing the geographic boundaries will cause a lot of problems in practice in the field on the issue of taxation of income from e-commerce transactions conducted. Whether existing tax provisions currently supports e-commerce transactions and whether the urgency of government regulations on electronic commerce to taxation on e-commerce transactions. This study is a literature review with descriptive design. The results showed that the existing tax provisions not support e-commerce transactions themselves. Regarding the determination of an e-commerce transaction is considered to have a permanent establishment (BUT) in relation to the subject of taxes, UU RI No. 36 year 2008 Article 5, paragraph (1) letter p on permanent establishment, but this provision is not complete because it has not explained in specific about the types of e-commerce transactions as recommended in the OECD TAG that there are 28 types of transactions that most of the e-commerce transactions generate revenues and royalties. Seeing the enormous potential state revenues from the sector income tax taxpayers in e-commerce transactions that, then the urgency of government regulations on electronic commerce to taxation on e-commerce transactions should be enacted so happens legal certainty in e-commerce transactions and government as authorities levy taxes. But before electronic trading RPP passed into government regulation, should DJP need more in-depth assessment of the contents of RPP with related parties transactions involving e-commerce.   Kata Kunci: Penerapan Pajak Elektronik dan Transaksi E-Commerc