Analisis Implementasi Kebijakan Pemungutan PPN Atas Transaksi Perdagangan melalui Sistem Elektronik di KPP Badan dan Orang Asing

Authors

  • Alief Ramdan Institut Ilmu Sosial dan Manajemen STAMI
  • Winda Wulandari Institut Ilmu Sosial dan Manajemen STAMI
  • Panji Harapan Agung Institut Ilmu Sosial dan Manajemen STAMI
  • Ririn Widyastuti Wulaningsih Universitas Bung Karno
  • Widyaningsih Azizah Universitas Pancasila

DOI:

https://doi.org/10.54259/akua.v4i4.4586

Keywords:

VAT, PMSE, Policy Implementation, Corporate and Foreign Tax Office

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) collection policies on Electronic-Based Trading Transactions (PMSE) at the Corporate and Foreign Tax Office (KPP Badora) during the period of 2020 to 2023. The policy is a government response to the rapid growth of the digital economy and the need to ensure tax neutrality between domestic and foreign business actors. This research employs a descriptive qualitative approach with data collection techniques consisting of observation, in-depth interviews, and document analysis. The results indicate that the policy implementation has been conducted in accordance with applicable tax regulations, particularly Government Regulation in Lieu of Law (Perppu) No. 1 of 2020 and Minister of Finance Regulation No. 48/PMK.03/2020, which was later refined by PMK No. 60/PMK.03/2022. While the policy has contributed significantly to VAT revenue, several challenges persist, including limited jurisdiction over foreign digital businesses, low digital tax literacy, and insufficient technological oversight. This study recommends strengthening international cooperation, improving digital tax infrastructure, and enhancing public outreach as strategic measures to optimize the VAT collection policy on PMSE going forward.

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References

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Published

2025-10-15

How to Cite

Alief Ramdan, Winda Wulandari, Panji Harapan Agung, Ririn Widyastuti Wulaningsih, & Widyaningsih Azizah. (2025). Analisis Implementasi Kebijakan Pemungutan PPN Atas Transaksi Perdagangan melalui Sistem Elektronik di KPP Badan dan Orang Asing. AKUA: Jurnal Akuntansi Dan Keuangan, 4(4), 617–623. https://doi.org/10.54259/akua.v4i4.4586

Issue

Vol. 4 No. 4 (2025): Oktober 2025

Section

Articles

License

Copyright (c) 2025 Alief Ramdan, Winda Wulandari, Panji Harapan Agung, Ririn Widyastuti Wulaningsih, Widyaningsih Azizah

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