Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia

Latifolia ; Thalita Raissa ; Najwa Salsabilla Asmara ; Athalla Fikra Yazdaniar ; Muhammad Farras Mukhlis
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Human... 📅 2025 Vol 4, No 1 🔗 DOI: 10.55606/jurrish.v4i1.4924
Abstract
This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.
Keywords
Pajak Penghasilan; Ekonomi Digital; Permanent Establishment; Base Erosion and Profit Shifting; Harmonisasi Peraturan Perpajakan
How to Cite

Latifolia, et al. (2025). Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia. Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora, 4(1). https://doi.org/10.55606/jurrish.v4i1.4924

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis, "Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia," Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora, vol. 4, no. 1, 2025.

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis. "Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia." Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora, vol. 4, no. 1, 2025.

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis. "Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia." Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 4, no. 1 (2025).

Latifolia, et al. (2025) 'Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia', Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora, 4(1). doi: 10.55606/jurrish.v4i1.4924.

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis. Analisis Yuridis Implementasi Pajak Penghasilan di Era Digital dalam Sistem Perpajakan Indonesia. Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora. 2025;4(1).

Artikel Terkait

Tanggung Jawab Perusahaan terhadap Hak Pekerja dalam Pemutusan Hubungan Kerja akibat Kepailitan

I Nengah Sucipta Angga Putra; I Gusti Ayu Eviani Yuliantari; Putu Eva Ditayani Antari; Kadek Januarsa Adi Sudharma

Implementasi Perlindungan Hukum Bagi Advokat dalam Pelaksanaan Hak Pembelaan pada Perkara Pidana

Nur Aziz; Daryuti Daryuti; Marwan Marwan; Muhammad Fikri Jauhari; Aguk Nugroho; Achmad Wildan Dimyati

Keadilan Pajak Pertambahan Nilai di Indonesia: (Studi pada Perdagangan Barang dan Jasa Di Kota Samarinda)

Selvia Dinda Rahmyanti; Purwanto Purwanto; Poppilea Erwinta

Proses Adaptasi Komunikasi Lintas Budaya Antara Pegawai Hotel Masainn dan Tamu Internasional

Rismanda Aurylia Raspati; Putri Ekaresty Haes; Jonathan Jacob Paul Latupeirissa; Ni Luh Yulyana Dewi

Analisis Yuridis Penolakan Pasien Badan Penyelenggara Jaminan Sosial (BPJS) di Papua Ditinjau dari Perspektif Hak Asasi Manusia

lusy liany

Integrasi Pranata Adat terhadap Sistem Demokrasi Lokal untuk Memperkuat Legitimasi Kepemimpinan Desa

Eli Susanti; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution
Tren Sitasi Jurnal