TANTANGAN PENGAWASAN PPN ATAS TRANSAKSI KONTEN DIGITAL
DOI:
https://doi.org/10.31092/jpi.v1i1.161Keywords:
Barang Kena Pajak Tidak Berwujud, DJP, Daerah Pabean, Pengusaha Kena Pajak.Abstract
There are two factors that determines what a VAT mechanism used in the transactions of taxable goods. These factors are where the Taxable Goods coming from and who is doing the transaction. Where the taxable goods are consumed is irrelevant, because it has used the principle destinations. VAT is charged on consumption made in the customs area. Consumption is done outside the customs area not be worn again. Transactions of taxable goods can be classified according to the scene depends on whether the taxable goods originating from the customs area or outside the customs area and whether Tangible or intangible. This paper attempts to provide oversight challenges faced by the DGT by transaction type Intangible taxable goods from outside the customs area consumed in Indonesia.
Dalam transaksi Barang Kena Pajak (BKP), ada dua faktor yang menjadi penentu mekanisme PPN apa yang digunakan dalam pemungutannya. Faktor-faktor tersebut adalah dari mana BKP tersebut berasal dan siapa yang melakukan transaksi. Permasalahan mengenai di mana BKP tersebut dikonsumsi sudah tidak relevan dengan mekanisme pengenaan PPN yang digunakan karena sesuai asas destinasi, PPN dikenakan atas konsumsi yang dilakukan di dalam daerah pabean, sehingga konsumsi yang dilakukan di luar daerah pabean jelas tidak dikenakan PPN. Transaksi BKP dapat diklasifikasikan sesuai tempat kejadian bergantung pada apakah BKP tersebut berasal dari dalam daerah pabean atau dari luar daerah pabean dan apakah BKP tersebut merupakan BKP berwujud atau BKP tidak berwujud. Tulisan ini mencoba memaparkan tantangan pengawasan yang dihadapi oleh DJP berdasarkan jenis transaksi BKP Tidak Berwujud dari luar daerah pabean di dalam daerah pabean.
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