Penegakan Hukum Terhadap Pemungutan Pajak Pertambahan Nilai Barang Jasa Titip Dari Luar Negeri

Abstract

Along with advances in technology and easy access to travel abroad, a personal shopper business has also developed. Deposit service business is a term for business activities consisting of sellers who travel abroad in charge of buying goods deposited by buyers and receiving profits from the cost of deposit services. In practice, there are aspects of taxation, especially Value Added Tax (VAT). The perpetrators of online deposit services as one of the professions that are engaged in the economy, of course, have income from their business. In Undang-Undang Nomor 36 Tahun 2008 the object of income tax is income, namely any additional economic capacity received or obtained by a Taxpayer, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the Taxpayer who concerned, by name and in any form. Included in this are rewards relating to services received or obtained from his business as an online deposit service business actor. The purpose of this study is to educate readers about VAT, especially for taxpayers who carry out business practices for depositing goods from abroad.