Implementation Of Tax Collection on E-commerce Actors Based on Tax Law in Indonesia

The development of e-Commerce is getting more intense due to the Covid-19 pandemic. E-Commerce has actually long appeared before the Covid-19 outbreak and brought major changes to the company's business patterns as well as affecting people's transaction patterns. In the field found e-Commerce actors who sell through personal social media do not pay income tax. This is inversely proportional to e-Commerce actors who peddle their wares in official containers will automatically become income taxpayers if the income earned from selling has exceeded Non-Taxable Income This method of research approach is normative juridical using a legal approach. The research method used is descriptive analytical. The results, the implementation of tax collection against e-Commerce actors has not been efficient. Self-assessment system provides opportunities for e-Commerce actors to commit acts of fraud and income tax evasion. According to Regulation Number 210/PMK issued by the Minister of Finance of the Republic of Indonesia. 010/2018 The obligation to pay income tax exceeds that of non-taxable income with respect to tax procedures or implementation procedures for online transactions through electronic systems. However, there are still many taxpayers who do not make payments or avoid income taxes. This issue is due to non-compliance and lack of understanding of tax law in Indonesia.