Dewi, Dian Puspita and San Rudiyanto, S.E., Ak., CA., MSA. (2024) Analisis Implementasi Pajak E-Commerce Untuk Affiliate Marketing: Studi Pada Shopee Affiliate. Diploma thesis, Universitas Brawijaya.
Abstract
Pajak adalah kontribusi wajib kepada negara yang terutang oleh pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang tanpa mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara demi kemakmuran rakyat. Dalam penelitian ini terdapat subjek pajak yang melakukan pekerjaan sebagai Affiliate Marketing pada ECommerce Shopee yang melakukan kewajiban perpajakannya dengan pemotongan PPh Pasal 21 dan pelaporan SPT Tahunan Orang Pribadi. Perhitungan pajak terhutang menggunakan lapisan tarif progresif dan Tarif Efektif Rata-Rata (TER).
English Abstract
Tax is a mandatory contribution to the state owed by individuals or entities that is coercive based on law without receiving direct compensation and is used for state needs for the prosperity of the people. In this research there are tax subjects who work as Affiliate Marketing at E-Commerce Shopee who carry out their tax obligations by withholding PPh Article 21 and reporting individual annual tax returns. The calculation of tax payable uses progressive rate layers and Average Effective Rates (TER).
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052417 |
| Uncontrolled Keywords: | Pajak, SPT Orang Pribadi, Affiliate Marketing-Tax, Individual Income Tax Return, Affiliate Marketing |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 08 Aug 2024 07:17 |
| Last Modified: | 08 Aug 2024 07:17 |
| URI: | http://repository.ub.ac.id/id/eprint/223627 |
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