Optimalisasi Penerapan PPN Dalam E-Commerce Marketplace Untuk Mendorong Kepatuhan Pajak

Fika Salsabila Putri, Tiara Ayu Hendrawati, Uliya Juwanda Esa Hasanah

Abstract


Penelitian ini bertujuan untuk menganalisis optimalisasi penerapan Pajak Pertambahan Nilai (PPN) dalam platform E-Commerce marketplace guna mendorong kepatuhan pajak di Indonesia. Seiring dengan perkembangan ekonomi digital, penerapan PPN dalam transaksi online menjadi penting untuk menciptakan sistem pajak yang berkelanjutan. Penelitian ini berfokus pada optimalisasi implementasi kebijakan dan penerapan PPN pada marketplace guna mempengaruhi tingkat kepatuhan pajak bagi para pelaku usaha. Metode analisis kualitatif deskriptif digunakan dalam analisis penelitian ini melalui teknik pengumpulan data studi literatur. Dengan menganalisis optimalisasi implementasi kebijakan PPN di sektor E-Commerce, penelitian ini diharapkan dapat memberikan rekomendasi kebijakan yang sesuai untuk meningkatkan kesadaran dan kepatuhan pajak serta mendukung pertumbuhan ekonomi digital secara adil dan berkelanjutan.

Keywords


Pajak Pertambahan Nilai, E-Commerce, Marketplace, Kepatuhan Pajak

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References


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DOI: https://doi.org/10.52447/map.v9i2.7937

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Fakultas Ekonomi Bisnis & Ilmu Sosial

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