MENINGKATKAN POTENSI PAJAK UMKM ONLINE MELALUI DATA E-COMMERCE

Abstract

The recently launched Government Regulation, PP No. 23 of 2018 concerning Income Tax on Income from Business Received or Received by a Taxpayer Who Has Certain Gross Circulation is a new potential to increase state revenue. In this era of digital revolution, many MSME businesses have turned to online media. The growing number of e-commerce applications has resulted in an increase in the number of MSMEs in Indonesia, especially trading businesses. However, the existence of these MSMEs is difficult to capture, so it is difficult to know the potential tax on trade results. Strategies and tactical steps are needed to find out the potential. This study aims to measure the potential level of MSME business tax revenue through Big Data. The data source used was OLX.com's 2016 crawling data for the provinces in Java. The methodology used is qualitative. Based on the results of the study, the increase in MSME business tax revenues from e-commerce data for the Java region was 23.43% of the personal and corporate income tax.