PENGATURAN TENTANG PENGENAAN PAJAK PERTAMBAHAN NILAI TERHADAP PENYEDIA TRANSAKSI DOWNLOAD APLIKASI BERBASIS MOBILE SELULER DI INDONESIA

Abstract

Rista Choirun Nisaq, Dr. Tunggul Anshari SN., SH., M.H, Dr. Shinta Hadiyantina, SH., MH.

 

Fakultas Hukum Universitas Brawijaya

ristachoirun@gmail.com

 

Pengaturan tentang pengenaan pajak pertambahan nilai terhadap penyedia transaksi download aplikasi berbasis mobile seluler (application store) ini pada kenyataannya belum memiliki aturan dalam tata peraturan perundang undangan di Indonesia. Adapun aturan yang paling mendekati yaitu Surat Edaran Ditjen Pajak No 62 tahun 2013 tentang penegasan ketentuan perpajakan dalam transaksi ecommerce namun didalamnya memang menyebutkan tentang online marketplace yang pada setiap transaksinya dapat dipungut Pajak Pertambahan Nilai tetapi hanya sebatas online marketplace yang menyediakan barang untuk yang menyediakan jasa yang berkaitan sebagai penyedia media jual beli barang digital tidak diatur didalamnya. Terlebih lagi munculnya istilah m commerce sebagai perluasan dari e commerce hanya media yang digunakan berbeda. Jika e commerce berbasis web browser sedangkan m commerce berbasis mobile seluler.Padahal potensi transaksi barang digital pada m commerce khususnya pada application store cukuplah signifikan. Pengenaan Pajak Pertambahan Nilai di indonesia saat ini masih dikenai dari lokasi Badan Usaha Tetap yang di daftarkan. Namun pada era digital disini siapapun developer yang membuat aplikasi di dalam domestik maupun luar negeri bia melakukan transaksinya tanpa adanya konsep dari badan usaha tetap dan ini yang merupakan celah dari kekosongan hukum terkait pengaturan pengenaan Pajak Pertambahan Nilai di Indonesia. Yang sebenernya konsep dari m commerce serta transaksi elektronik yang jika di komparisikan dengan negara jepang yang lebih dulu memiliki aturan The General Consumption Tax Act Regulation (under sectin 63(I)) made by the minister on the 8th day f october,1991 dengan aturan pelaksanaan tambahan yang ditulis dalam Revision of Consumption Taxation on Cross-border Supplies of Services (Undang-Undang Pajak Konsumsi sebagian diubah dengan revisi pajak konsumsi pada pasokan lintas batas layanan seperti distribusi konten digital) yang di tulis oleh National Tax Agency pada bulan Mei 2015 dimana berdasar juga pada Undang-Undang untuk Revisi Partial dari Undang-Undang Pajak Penghasilan (Undang Undang No. 9 tahun 2015) telah mengatur detail tentang Pajak Pertambahan Nilai padatransaksi barang digital khususnya dalam konteks aplikasi mobile

 

Kata Kunci : Application Store, Pajak Pertambahan Nilai, M commerce

 

 

Rule of the imposition of the Value Added Tax Provider-based transactions Download Application Mobile Phones in Indonesia

 

Rista Choirun Nisaq, Dr. Tunggul Anshari SN., SH., M.H, Dr. Shinta Hadiyantina, SH., MH.

 

Fakultas Hukum Universitas Brawijaya

ristachoirun@gmail.com

 

 

Arrangements concerning the imposition of value added tax on the transaction provider of mobile-based mobile application downloads (application store) has in fact not yet have a system of rules in the laws and regulations in Indonesia. The rule that comes closest to that Circular of the Tax Directorate No. 62 of 2013 on the assertion tax provisions in the transaction e-commerce, but inside it is mentioned on the online marketplace at every transaction can be charged VAT but only to the extent of online marketplaces that provide goods to providing services related as media providers selling digital goods is not set therein. Moreover, the emergence of the term m-commerce as the expansion of e-commerce is only used different media. If the e commerce web browser based mobile-based commerce while m seluler. Other side of potential for digital goods transaction in m commerce, especially in the application store significant enough. Imposition of Value Added Tax in Indonesia is still subject of the location of the permanent establishment in the register. But in the digital era here anyone developers who create applications in both domestic and overseas could be conduct transactions without the concept of permanent establishment and this is an avenue of related legal vacuum setting imposition of Value Added Tax in Indonesia. Which is actually the concept of m commerce and electronic transactions if komparisikan with state japanese first rules The General Consumption Tax Act Regulations (under sectin 63 (I)) made by the minister on the 8th day f october, 1991 with the rules of implementation additional written in the revision of consumption taxation on cross-border supplies of services (Law consumption tax partly amended by the revised consumption tax on the supply of cross-border services such as digital content distribution) that was written by the National tax Agency in May 2015 in which unfounded also in the Act for Partial Revision of the Income Tax Act (Act No. 9 of 2015) has been set detail on Value Added Tax at transaction indigital goods, especially in the context of mobile applications.

 

Keynote : Application Store, Value Added Tax , M commerce