Tax Planning Untuk Menentukan Bentuk Usaha pada E-Commerce Cross Borders

Julyta Puspa Maulana

Abstract


Abstract. This study aims to provide tax planning solutions for e-commerce businesses to consumers to obtain optimal profits with tax efficiency. The problem raised is that the selection of the wrong type of business will have an impact on the tax that must be approved and the profits derived by the company. The theory used is the theory of tax optimization. This research uses a qualitative method with case study strategy. The results of this study indicate that PT. X will obtain an optimal profit if a representative office or TRO (Trade Representative) is collected with a permit approved in the Indonesia-New Zealand Tax Prevention Agreement (Article 4 paragraph 4) 4. This research is limited to Business e-commerce for Consumers only, not to all forms of e-commerce, and are limited to P3B Indonesia-New Zealand. The benefits of this research are to provide precise information and tax-saving solutions for PT.X

Keywords. Tax Planning, e-commerce,Trade Representative Officer, BUT

Abstrak. Penelitian ini bertujuan untuk memberikan solusi perencanaan perpajakan bagi e-commerce business to consumer untuk memperoleh laba optimal dengan efisiensi pajak. Permasalahan yang diangkat yaitu pemilihan jenis bentuk usaha yang tidak tepat akan berdampak pada besarnya pajak yang harus dibayarkan dan keuntungan yang diperoleh perusahaan. Teori yang digunakan adalah theory of optimizing tax. Penelitian ini menggunakan metode kualitatif dengan strategi studi kasus. Hasil dari penelitian ini menunjukkan bahwa PT. X akan memperoleh laba optimal jika mendirikan kantor representatif atau TRO (Trade Representative Officer) dengan ketentuan sebagaimana diatur dalam P3B (Persetujuan Penghindaran Pajak Berganda) Indonesia-Selandia Baru pasal 5 ayat 4. Penelitian ini terbatas pada e-commerce Business to Consumer saja, tidak pada semua bentuk e-commerce, dan terbatas pada P3B Indonesia-Selandia Baru. Manfaat penelitian ini adalah untuk memberikan informasi yang tepat serta solusi efisiensi pajak bagi PT.X dan e-commerce cross borders lainnya.

Kata kunci. Perencanaan Pajak, e-commerce, Kantor Perwakilan Perdagangan, BUT


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DOI: https://doi.org/10.17509/jaset.v11i1.15788

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