PENGENAAN PAJAK TERHADAP PENGHASILAN DARI KEGIATAN USAHA YANG MENGGUNAKAN TRANSAKSI E-COMMERCE, STUDI KASUS PADA MAHASISWA UNIVERSITAS ATMA JAYA YOGYAKARTA

Putra, Teguh Sanjaya Robby (2012) PENGENAAN PAJAK TERHADAP PENGHASILAN DARI KEGIATAN USAHA YANG MENGGUNAKAN TRANSAKSI E-COMMERCE, STUDI KASUS PADA MAHASISWA UNIVERSITAS ATMA JAYA YOGYAKARTA. S1 thesis, UAJY.

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Abstract

The title of this law thesis is “The Application of The Income Tax Towards The Income of Business which uses The E-commerce Transaction, Study case of Atma Jaya University students in Yogyakarta”. The purpose of this law thesis is to know the application of the income tax towards the income which is obtained through the ecommerce transaction based on Statute No 36 of 2008, and to know the realization and comprehension as a taxpayer especially the students of Atma Jaya University in Yogyakarta towards the obligation of paying the income tax. The research method of this law thesis is the research of empirical law, a research which concerns about attitude of the legal community and this research needs the primary data as the first data beside the secondary data as the support data. Based on the result of the discussion and research, the writer discovers that the application of income tax towards the income which is obtained through the e-commerce transaction based on Statute No 36 of 2008 about fourth amendment of Statute No 7 of 1983 about the income tax is in which the principle is similar to the application of the object in general income tax as listed in Act 4 No (1) Statute No 36 of 2008 which mentions that the object of the income tax is the any increase in economic capability that is obtained or received by the taxpayer. The realization and comprehension of the Atma Jaya University students in Yogyakarta to the fulfillment of tax obligation is still less. The government need to increase the socialization of income tax, the observation towards the officers, and the taxpayer themselves should comprehend the importance about the fulfillment of tax obligation.

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