PELUANG DAN TANTANGAN DALAM KEBIJAKAN PEMUNGUTAN PAJAK DAN PENETAPAN TARIF KEPABEANAN E-COMMERCE

Daniel Sonatha Sinaga, Edmira Rivani
| Abstract views: 142 | views: 82

Abstract

Internet has helped the development of the digital world radically meet the human needs of goods and services. Within the last one decade, the advancement of the digital world has increased amazingly and surprisingly. The digital world revolution encourages the use of information and telecommunications technologies to break through the supply-demand chain by making cost efficiency, speeding up information, minimizing the distance of needs and demand, facilitating transactions and producing goods and services and breakthroughs of unexpected innovations. One example of the impact of technological advances that comes with the benefits of the internet is e-commerce. Easier life with e-commerce is interesting to be explored. This descriptive study, which adopts a qualitative research approach, were essential and important to be conducted, using various sources of data, such as from Survey Results of the Indonesian Internet Service Provider Association, e-marketer survey; Ministry of Communication and Information Technology, as well as journals, working papers, or results of analysis on electronic based trading. The purpose of this study is to explain about e-commerce, describing how the development, opportunities, and challenges of e-commerce in Indonesia are. Thus, a policy can be formulated on the collection of e-commerce’s taxes and the determination of customs tariffs. The development of e-commerce market in Indonesia is quite rapid with the potential of tax revenue and business opportunity, but the government needs to make a policy to create a conducive environment for the e-commerce industry. The important thing in implementing the regulation is the right communication strategy to avoid businessmen’s resistance as a tax subject. The strong synergy between e-commerce businessmen and the government in developing e-commerce business make all the benefits from the e-commerce industry can be enjoyed by all the people of Indonesia.

Keywords

e-commerce; tax; digital world; customs

Full Text:

PDF

References

Buku

Riswandi, Budi Agus. (2003). Internet di Indonesia. Yogyakarta: UII Press.

Hofstede, G. (2001). Culture’s Consequences: Comparing Values, Behaviors, Institutions, and Organizations Across Nations, second edition. London: Sage.

Laudon, Ken, and Jane Laudon. (2009). Management Information Systems: International Edition, 11/E. Pearson Higher Education.

Neuman. (2014). Social Research Methods:Qualitative and Quantitative Approaches. London: Pearson.

Richardus, Eko Indrajit. (2001). E-commerce Kiat dan Strategi Bisnis di Dunia Maya, Jakarta: PT. Elex Media Komputindo, 2001.

Sandhusen, Richard. (2008). Marketing. Hauppauge, N.Y: Barron's Educational Series.

Shaw, Michael, et al. (2012). eds. Handbook on electronic commerce. Springer Science & Business Media.

Sugiyono. (2008). Metode Penelitian Kuantitatif dan Kualitatif. Bandung: Alfabitan

Tim Penelitian dan Pengembangan Wahana Komputer Semarang. (2002) Apa dan Bagaimana E-commerce, Semarang: Wahana Komputer.

Turban, Efrain, et al. (2006). E-commerce: A managerial perspective. Low Price Edition: 180- 183.

Jurnal dan Working Paper

Mourougane, Annabelle. (2012). Promoting SME Development in Indonesia. OECD Economics Department working paper, Number 995, October 17.

Delone, W. H., dan Mclean, E. R. (2004). Measuring e-commerce success: Applying the DeLone dan McLean information systems success model. International Journal of Electronic Commerce, 9(1).

Hill, Richard dan Walden, Ian. (1996). The draft uncitral model law for electronic commerce: issues and solutions. Government Information Services, Vol. 12, Juni 1996.

Hoffman, D. L., dan Fodor, M. (2010). Can you measure the ROI of your social media marketing?. MIT Sloan Management Review, 52(1).

Julisar, dan Eka Miranda. (2013). Pemakaian E-Commerce Untuk Usaha Kecil dan Menengah Guna Meningkatkan Daya Saing. ComTech, Vol. 4. No. 2, Desember 2013.

Kim, Yoojung, Dongyoung Sohn, and Sejung Marina Choi. (2011). Cultural difference in motivations for using social network sites: A comparative study of American and Korean college students. Computers in Human Behavior, Vol. 27 No.1.

Kozinets, Robert V., et al. (2010). Networked narratives: Understanding word-of-mouth marketing in online communities. Journal of marketing, Vol. 74 No.2.

Pradana Mahir. (2015). Klasifikasi Jenis-Jenis Bisnis E-commerce di Indonesia. Jurnal Neo-Bis, Volume 9, No.2.

Yasa, Ni Nyoman Kerti. (2007). Apa dan Mengapa e-business serta Prospeknya di Indonesia. Forum Manajemen, volume 5 nomor 1.

Laporan dan Makalah Hasil Prosiding serta FGD

Asosiasi Penyelenggara Jasa Internet Indonesia. (2017). Info Grafis Penetrasi dan Perilaku Pengguna Internet Indonesia Survey 2017, (online), (https://web.kominfo.go.id/sites/default/files/Laporan%20Survei%20APJII_2017_v1.3.pdf, diakses pada 10 Maret 2018).

Direktorat Jenderal Bea dan Cukai (DJBC) - Kepabeanan Internasional dan Antar Lembaga (KIAL) dan Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Teknologi Bandung (ITB). (2017). Peluang dan Tantangan Indonesia Dalam Menggali Potensi Penerimaan Negara Atas Impor Produk Digital Yang Dikirimkan Melalui Transmisi Elektronik, Forum Group Discussion, Kantor Pusat DJBC-KIAL, Jakarta pada Tanggal 23 November 2017.

Direktorat Jenderal Bea dan Cukai - Subdit Impor Direktorat Teknis Kepabeanan. (2017). Perkembangan E-commerce di Indonesia, Forum Group Discussion, Bandung pada Tanggal 22 dan 23 September 2017.

Karami, Katon Abi dan Wismiarsi, Tri. (2016). Pengaruh Risiko Pada Keputusan Belanja On-line, Prosiding Seminar Nasional INDOCOMPAC, Universitas Bakrie, Jakarta pada tanggal 2-3 Mei 2016.

Kementerian Komunikasi dan Informatika. (2014). Indonesia ICT 2014. Forum Group Discussion, Jakarta pada tanggal 24 Maret 2014.

Artikel dalam majalah dan Surat Kabar

Hidayat, Ali. (2016). 2020 Indonesia Terbesar Se-ASEAN, Pemerintah Membidik Potensi Bisnis US$ 130 Miliar, Koran Tempo, 17 Februari 2016.

Anonim. (2016). Pemerintah Keluarkan Peta Jalan E-commerce. Majalah ICT, Edisi No. 50 Tahun IV, November 2016.

Artikel dalam Website

Boeing's 787 Dreamliner Is Made Of Parts From All Over The World, (online), (http://www.businessinsider.com/boeing-787-dreamliner-structure-suppliers-2013-10/?IR=T, diakses pada 07 Maret 2018).

Ekonomi Digital Jadi Perhatian Utama Pertemuan, (online), (http://surabaya.bisnis. com/read/20160901/95/90956/ekonomi-digital-jadi-perhatian-utamapertemuan-g20, diakses pada 11 Maret 2018).

Financial Inclusion Data: Indonesia, (online), (http://worldbank.com, diakses pada 10 Maret 2018).

Tahun 2017, Pengguna Internet di Indonesia Mencapai 143, 26 Juta Orang, (online), (https://ekonomi.kompas.com/read/2018/02/19/161115126/tahun-2017-pengguna-internet-di-indonesia-mencapai-14326-juta-orang, diakses pada 11 Maret 2018).

Luckman, Enricko. 5 Model E-commerce di Indonesia. (online). (https://id.techinasia.com/5-modelbisnis-ecommerce-di-indonesia/, diakses pada 9 Maret 2017).

Kementerian Komunikasi dan Informatika RI. Kebijakan Ekonomi XIV: Peta Jalan E-commerce. (online). (https://kominfo.go.id/content/detail/8353/paket-kebijakan-ekonomi-xiv-peta-jalan-e-commerce/0/berita, diakses pada 06 Maret 2018).

Wearesocial and Hootsuite. Digital in South East Asia in 2017. (online) (https://wearesocial.com/special-reports/digital-southeast-asia-2017, diakses pada 07 Maret 2018)

W, Mitra. Data Statistik Mengenai Pertumbuhan Pangsa Pasar ECommerce di Indonesia Saat Ini. (online). (https://startupbisnis.com/datastatistik-mengenai-pertumbuhan-pangsa-pasar-e-commerce-di-indonesiasaat-ini/, di akses pada tanggal 30 Agustus 2018).

Copyright (c) 2020 Kajian
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Refbacks

  • There are currently no refbacks.