Juridical Analysis Of Tax Payable Report On E-Commerce Transactions In Order To Realize Legal Certainty

Information technology has a profound influence on the world economy. In relation to extend of these technologies, especially telecommunications, multimedia and information technology (telematics) can eventually change the order of the organization and social relationships. In this study question the fulfillment about statements of the tax payable on the E-Commerce transaction which of course will not be apart from the tax law concerning on the E-Commerce transaction, statements against the tax payable on the E-Commerce transaction and legal certainty in conducting the tax report on the E-commerce transaction. The method used in this research is descriptive analytic is a research method that aims to describe the facts in the form of the data to the primary legal materials in related to the form of laws and regulations and the secondary legal materials (doctrine, the expert opinion of the leading law) as well as tertiary legal materials. While the approach in this study used a qualitative which seeks to combine normative and empirical. In this research are expected to acquire a comprehensive describe of the tax payable statement on the E-Commerce transaction. The result on the tax on E-Commerce transactions equal to the ordinary transactions in accordance with the explanation in Article 11 section (1) Law Concerning Income Tax that regulated Value Added Tax and Sales Tax on Luxury Goods adheres to the accrual principle, it meaning the tax occurs in when the delivery of taxable goods or on the delivery of taxable services, although payment for such delivery has not yet fully accepted or received, or in the importation of taxable goods. When the tax payable for transactions made through the E-Commerce are subject to this article. The tax payable related to the report which is derived from the transactions on the E-Commerce it can be undertaken with the approach of harmonization and convergence so that certainty of the tax report above electronic transactions can be implement as well as possible.