Kebijakan Pajak Terhadap Perdagangan Elektronik

The Indonesian government has implemented a tax on electronic system trading transactions (PMSE) with Law Number 2 of 2020. Business actors appointed as Electronic System Trading Implementers (PPMSE) face various problems. This study aims to explore the role of e-commerce platforms in the collection of Value Added Tax (VAT) and the problems faced by PPSME subjects in VAT collection activities. This study uses a normative juridical method with an analytical descriptive approach and employs a qualitative approach to systematically provide and describe regulations based on legislation, the relationship between legislation and legal issues. The research findings indicate that e-commerce platform provider companies are responsible for imposing VAT on transactions within the Customs area.