Transaksi Online sebagai Preventing Tools Tax Avoidance
DOI:
https://doi.org/10.31092/jaa.v1i1.1066Abstrak
Dalam artikel ini akan dibahas tentang bagaimana implementasi pemungutan PNN (pajak pertambahan nilai) atas pembelian aplikasi beserta pembelian dalam aplikasi dalam ruang lingkup Google Play Store dan juga beberapa e-commerce keuangan digital yang digunakan sebagai metode pembayaran. Selain itu akan dibahas juga satu kasus yang melibatkan salah satu perusahaan operator telekomunikasi seluler terbesar di Indonesia. Penelitian dalam artikel ini dilakukan secara kualitatif deskriptif yang menggambarkan objek penelitian berdsarkan fakta-fakta yang ditemukan melalui berbagai media.
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