Abstract
This research examines the collection of income tax on personal shopper which is reviewed from Law Number 36 the Year 2008 and the legal consequences for personal shopper who do not pay taxes due to the rise of a personal shopper who avoids paying taxes. The purpose of this study was carried out to get a clear understanding and knowledge about income tax collection on a personal shopper. The research method used is normative legal research. The results obtained from research are that the personal shopper is a taxpayer who is obliged to pay taxes on profits from income for the benefits of its services . This research results in terms of legal consequences for the personal shoppers who do not pay taxes, are subject to sanctions both administrative sanctions and criminal sanctions. Administrative sanctions are assessed by taxpayers who pay their taxes after maturity. Criminal sanctions are imposed if the taxpayer commits a serious violation that causes a loss in state income and is carried out by the violator more than once. Keywords: Personal Shopper; Taxpayer; Income Tax.
Highlights
The Republic of Indonesia is a country with a strategic situation, located between two continents and two oceans
This research results in terms of legal consequences for the personal shoppers who do not pay taxes, are subject to sanctions both administrative sanctions and criminal sanctions
The form of tax imposed on personal shoppers is divided into two, if the personal shopper makes the shopping service as their main business activity or the personal shopper makes shopping service a side business activity
Summary
The Republic of Indonesia is a country with a strategic situation, located between two continents and two oceans. Tax is principally a part of right and obligation as the citizen of Indonesia, which is forceful as regulated in Article 23A of The Constitution of Republic of Indonesia 1945 (hereinafter referred to UUD 1945) “tax and. Tax is dues to the State which is in accordance with the Law and is forceful in nature without reciprocity. Tax is a transfer of wealth from the private sector to the public sector in accordance with the Law, which is forceful without any direct reciprocity to the taxpayer; tax is a supportive instrument which is used to fund the general expense and taxation as a hindrance to achieving a goal out of the financial sector
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