TINJAUAN ATAS PERATURAN PERPAJAKAN TERKAIT PERDAGANGAN ELEKTRONIK DAN PELAKSANAANNYA PADA KASUS MARKETPLACE

Abstract

The develpoment of information technology in this 2 decade has changed many aspects of human live, such as trade activity. Beside traditional trading model, nowdays, there is electronic trading model, which its value market increases year by year.  In the taxation aspect, the equality treatment between traditional trader and electronic trader is a must. The aim of this research is to study about equal treatment regulation between traditional trader and electronic trader, especially being have Taxpayer Identification Number (Nomor Pokok Wajib Pajak/NPWP) for trader in the markeplace. By using qualitative approach and secondary data, this research use case study method, by collecting rules, books, journals, articles from internet. With this research, hope there is a regulation that has equal and fair treatment for traditional trader and electronic trader