Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRAK
Perkembangan teknologi saat ini sangat meningkat pesat, yang menimbulkan adanya produk digital yang tidak memiliki bentuk fisik yang ditransaksikan secara lintas batas negara dan banyak dimanfaatkan oleh konsumen akhir dalam transaksi business-to-consumer (B2C). Penelitian ini membahas mengenai sulitnya pengadministrasian prinsip tujuan barang dalam pemungutan Pajak Pertambahan Nilai (PPN) di Indonesia atas transaksi pemanfaatan produk digital dari luar daerah pabean dalam transaksi B2C yang menggunakan mekanisme customer collection/reverse charge. Metode penelitian dilakukan dengan pendekatan kualitatif dan teknik analisis data kualitatif. Perbandingan dengan regulasi Goods and Services Tax (GST) di Australia dijadikan dasar komparasi untuk dapat menentukan desain kebijakan administrasi dalam mengatasi kesulitan pengadministrasian tersebut. Hasil dari penelitian ini menunjukkan bahwa setelah dikomparasikan, regulasi PPN di Indonesia dengan GST di Australia memiliki perbedaan yang signifikan, terutama dalam pengadministrasiannya. Perbedaan tersebut diantaranya dalam hal ketentuan pendaftaran sebagai Pengusaha Kena Pajak (PKP) untuk pihak penyedia produk digital dari luar negeri di masing-masing negara agar dapat melakukan pemungutan PPN/GST, definisi yang jelas mengenai termasuk kemana produk digital ini, dan juga tata cara pemungutan dan pelaporan PPN/GST yang terutang atas transaksi ini di Australia yang menekankan kepada supplier collection. Desain kebijakan yang dapat diberikan dari hasil komparasi tersebut adalah dengan membuat mekanisme pendaftaran baru untuk pihak penyedia produk digital dari luar Indonesia agar dapat melakukan pemungutan PPN atas transaksi dari konsumen akhir dengan cara disimplifikasikan mekanisme pendaftaran serta kemudahan pemenuhan kewajiban perpajakannya.

---

ABSTRACT
The rapid development of technology nowadays resulting in a product which has no physical form whatsoever called digital product that can be transacted across countries with end users can easily utilize those products via internet in business-to-consumer (B2C) transaction. This research discusses about the difficulty in administrating the collection of Value Added Tax (VAT) in Indonesia in regards with the destination principle for digital product supplies from overseas in B2C transaction that currently using the customer collection/reverse charge mechanism. The methodology used in this research is qualitative approach with qualitative data analysis technique. Regulation comparison between VAT in Indonesia and Goods and Services Tax (GST) in Australia is set to be the basis in determining the policy design to address the difficulty that is mentioned. The result from this research shows that in terms of regulation comparison, there are significant differences in how both countries administer the collection of VAT/GST. Those differences are the provision regarding the registration for foreign suppliers of digital products to collect VAT/GST, clear definition regarding which categories these digital supplies belong to, and the procedures to collect and report the VAT/GST payable in this transaction with Australia using the supplier collection mechanism to administer that. Policy design based on that comparison is that Indonesia needs to create new registration system for foreign suppliers of digital products so they could collect VAT from their end users consumers for this transaction with simplified mechanism for both registration and their fulfilment of tax obligations.

Abstrak :
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.