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Abstrak :
Penelitian ini didasarkan terhadap masalah perkembangan transaksi e-commerce yang tidak serta merta mendongkrak penerimaan negara dari sektor perpajakan. Direktorat Jenderal Pajak telah melakukan penegasan berkaitan e-commerce dengan mengeluarkan SE-62/PJ/2013 tanggal 27 Desember 2013 tentang Penegasan Ketentuan Perpajakan Atas Transaksi E-commerce, di mana atas transaksi e-commerce dikenakan pajak yang sama dengan pelaku bisnis konvensional. Namun ketentuan tersebut belum cukup berhasil memaksimalkan pajak atas e-commerce. Penelitian ini bertujuan untuk menganalisa penerapan SE-62/PJ/2013 tanggal 27 Desember 2013 tentang Penegasan Ketentuan Perpajakan Atas Transaksi E-commerce di PT. Bukalapak.com dan memberikan rekomendasi kepada PT. Bukalapak.com berkaitan aspek perpajakan atas transaksi e-commerce. Penelitian ini menggunakan pendekatan penelitian dengan studi kasus. Penelitian ini menggunakan pendekatan mixed-method (metode campuran). Objek Penelitian adalah PT. Bukalapak.com dengan Divisi Perpajakan sebagai unit analisis. Instrumen penelitian menggunakan wawancara terhadap PT. Bukalapak.com dan kuesioner kepada para penjual yang bertransaksi menggunakan platform marketplace. Kesimpulan penelitian adalah PT Bukalapak.com tidak melakukan penerapan atau ketentuan khusus bagi pengguna aplikasi Bukalapak, hal tersebut mengacu pada sistem perpajakan yang dilakukan di Indonesia yaitu self assessment. Kurangnya pengetahuan perpajakan atas kewajiban perpajakannya menyebabkan kurang berhasil dalam memaksimalkan pembayaran pajak atas transaksi e-commerce. Terdapat sentimen negatif dengan menyatakan belum pernah melakukan, tidak paham ataupun tidak mengerti ketentuan perpajakan dari penjual yang melakukan transaksi e-commerce. PT. Bukalapak.com memiliki inisiatif untuk menjadi mitra otoritas perpajakan dengan mengajukan diri sebagai Application Service Provider, sehingga pelaporan pajak dan pembayaran pajak dapat dilakukan melalui aplikasi Bukalapak. ......This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62/PJ/2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. However, this provision has not been enough to successfully maximize tax on e-commerce. This study aims to analyze the application of SE-62/PJ/2013 dated 27 December 2013 concerning Affirmation of Taxation Terms on E-commerce Transactions at PT. Bukalapak.com and provide recommendations to PT. Bukalapak.com related to the taxation aspect of transactions e-commerce. This study uses a research approach with case studies. This study uses mixed-method approach. The object of the research is PT. Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT. Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. There was a negative sentiment by stating that they had never done, did not understand or did not understand the tax provisions of the seller who made a transaction e-commerce. PT. Bukalapak.com has the initiative to become a partner of the taxation authority by submitting itself as an Application Service Provider, so that tax reporting and tax payments can be made through the Bukalapak application.

Abstrak :
Invention Internet represent big revolution in the world of computer and communications. By finding of telephone, radio, television and computer have been happened by the new step in the world of integrated communications. Internet is a appliance of information spreading globally, a mechanism of information spreading and a media for colaboration and have interaction usher individual by using computer without blocked by a geographical boundary. Internet is a successful example from a invesment, dedication and komitmen to a researching into and the infrastructure development of information. Influence from internet do not only hit those who reside in area of information technology and just computer, but all walks of life which have exploited this internet as a means of online to finish assorted of their duty such as e-commerce and information acquirement. E-commerce is defined as the buying of goods and services in physical or electronic form, using an electronic communication device such as telephone, personal computer, online kiosk, automatic teller machine, smart card or smart phone through a telecommunications channel such as the traditional public telephone network, computer network, mobile communications network and the like A way of transaction business which can be conducted from long distance and without recognizing existence of state boundary of through later internet recognized by the name of e-commerce, generating existence of question of how the tax administration impose tax for income from transaction e-commerce, whether existing taxation rule now have adequate in imposing tax for income from transaction e-commerce and any kind of income got from transaction e-commerce. Method research is conducted by bibliography study to learn and analyze literatures of related to problems fundamental and interview with all expert. From research result known that after tax administration know characteristic from determinable transaction e-commerce hence the economic essence from each existing transaction as long as there is additional of economic ability of arising out of effect the transaction hence there is tax object which can be collected by tax, escaped what name weared by taxpayer but side administration of difficulty tax still trace transaction e-commerce without available of data or information that is needed, especially if the transaction conducted through server or taxpayer which beyond country. Taxation rule for income not yet adequate enough in tax imposition for income from transaction e-commerce. The regulation not yet arranged completely and totally hit taxation treatment for transaction e-commerce and tax treaty even also not yet arranged completely hit transaction e-commerce. About determination of transaction e-commerce earn assumed to own a permanent establishment even also at tax law number 17 in the year 2000 about taxation income not yet been arranged completely and totally although at article 5 (1) point P at Newest tax law Number 36 in the year 2008 about taxation income have been entered that computer, electronic agent, or the automatic equipments owned, rent, or used by organizer of electronic transaction to run business activity of through internet pertained into permanent establishment but the mentioned still less be specific because of this transaction e-commerce need a taxation rule which changing rules and need ability to adopt unique from this transaction e-commerce. Income got from transaction e-commerce. OECD TAG divide 28 type of transaction e-commerce and most of the the transaction generate production of effort and royalty.