ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA TRANSAKSI E-COMMERCE DAN KONVENSIONAL

The purpose of this research is to analyze the application of Value Added Tax on E-commerce and Conventional Transactions. The data used in this research is primary and secondary data. Primary data was obtained through observation and interviews with research subjects, namely KPP Pratama Sukabumi officers who directly handle Value Added Tax, taxpayers who carry out e-commerce transactions and conventional taxpayers. Secondary data was carried out by analyzing VAT- related documents such as laws, regulations, circulars, etc. The object of the research is KPP Pratama Sukabumi. The data collection techniques used are observation, interviews and documentation. This research was also carried out by applying the local wisdom of Silih Asah Silih Asih and Silih Asuh in the implementation of Value Added Tax on e-commerce and conventional transactions.

Keywords: VAT, E-commerce, Conventional, Local wisdom