Dinda, Tria Lestari (2019) Analysis of Understanding toward Tax on E-Commerce Transactions (Case Study on Instagram Based Online Shop in Padang). Diploma thesis, Universitas Andalas.
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Abstract
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reasons and in order to establish better regulations, the planned regulation will take effect on 1 April 2019 should be repealed.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 Regulations
| Item Type: | Thesis (Diploma) |
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| Primary Supervisor: | Denny Yohana, S.E, M.Si, CA, Ak |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | S1 Akuntansi Akuntansi |
| Date Deposited: | 19 Jul 2019 11:26 |
| Last Modified: | 19 Jul 2019 11:26 |
| URI: | http://scholar.unand.ac.id/id/eprint/46874 |
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