Abstract
ABSTRAK Di Indonesia pemungutan pajak untuk e-commerce baru diterapkan pada tanggal 1 April 2019, dikarenakan perkembangan pasar e-commerce sedang mengalami perkembangan yang sangat pesat. Pemerintah mengatur pajak e-commerce baik seorang pembeli maupun penjual dan penyedia jasa dikenakan pajak sesuai dengan perundang-undangan perpajakan yang sudah ada. Kata Kunci : Pungutan Pajak, Transaksi E-Commerce dan Perlindungan hukum. ABSTRACT In Indonesia, tax collection for e-commerce was only implemented on April 1, 2019, because the development of the e-commerce market is experiencing very rapid development. The government regulates e-commerce taxes, both a buyer and a seller and a service provider are subject to tax in accordance with existing tax laws. Keywords: Tax Levies, E-Commerce Transactions and Legal Protection
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