Analisis Pemungutan Pajak atas Transaksi E-Commerce di Kantor Pelayanan Pajak Pratama Klaten Daftar Pustaka

perpustakaan.uns.ac.id

digilib.uns.ac.id

ÜßÚÌßÎ ÐËÍÌßÕßò
ß²¼· Ó·º¬¿½¸«´ò þ îôë Ì®·´·«² Ϋ°·¿¸ô Ò·´¿· Ì®¿²-¿µ-· Ûóݱ³³»®½» ײ¼±²»-·¿
Ì¿¸«² îðïîþò ¸¬¬°-æññ¼¿·´§-±½·¿´ò²»¬ñ°±-¬ñîë󬮷´·«²ó®«°·¿¸ó²·´¿·ó
¬®¿²-¿µ-·ó»ó½±³³»®½»ó·²¼±²»-·¿ó¬¿¸«²óîðïî Ü·¿µ-»- ðç ß°®·´
îðïëô ïéòëðò
ß²¼·²¿

Ô·¾®·¿²¬§ô ¸¬¬°æññ¬»µ²±ò´·°«¬¿²êò½±³ñ®»¿¼ñîîïîèíçñ³»²¿²¬·óµ»°«¬«-¿²ó
°¿¶¿µó»ó½±³³»®½» ¼·¿µ-»- °¿¼¿ ¬¿²¹¹¿´ íð ¿°®·´ îðïë ¶¿³ çòëç

Þò ×´§¿-ô É·®¿©¿² ú Þ«®¬±²ô η½¸¿®¼ò îðïðò Ø«µ«³ п¶¿µò Ö¿µ¿®¬¿æ Í¿´»³¾¿
Û³°¿¬
Ó¿®¼·¿-³±ò îðïïò л®°¿¶¿µ¿²ò DZ¹§¿µ¿®¬¿æ Í¿´»³¾¿ Û³°¿¬
Ò¿¦·®ô Ó«¸¿³³¿¼ò ïçèèò Ó»¬±¼» л²»´·¬·¿²ò Ö¿µ¿®¬¿æ Ù¸¿´·¿ ײ¼±²»-·¿
п¬¿®ô þл²¹»®¬·¿² Ûóݱ³³»®½»þò ¸¬¬°æññ©©©ò°¿¬¿®¬¿³¾«²¿²ò½±³ñ°»²¹»®¬·¿²ó»ó
½±³³»®½»ó³¿²º¿¿¬ó-»®¬¿óµ»«²¬«²¹¿²ó»ó½±³³»®½»ñ ¼·¿µ-»- °¿¼¿
¬¿²¹¿´ ë ³»· îðïë ¶¿³ îïòïë

Ю·¿²¬¿®¿ô Ü·¿¦ò îðïíò л®°¿¶¿µ¿² ײ¼±²»-·¿ò Ö¿µ¿®¬¿æ Ó·¬®¿ É¿½¿²¿ Ó»¼·¿ò
Í¿²«-·ô ß²©¿®ò îðïïò Ó»¬±¼» л²»´·¬·¿² Þ·-²·-ò Ö¿µ¿®¬¿æ Í¿´»³¾¿ Û³°¿¬
ͱ»µ¿²¬±ô ͱ»®¶±²±ò ïçèìò л²¹¿²¬¿® л²»´·¬·¿² Ø«µ«³ò Ö¿µ¿®¬¿æ ˲·ª»®-·¬¿×²¼±²»-·¿
Í«¿²¼§ô Û®´§ò îðïìò Ø«µ«³ п¶¿µò Ö¿µ¿®¬¿æ Í¿´»³¾¿ Û³°¿¬
Í«®¿¬

Û¼¿®¿² Ü·®»µ¬±®¿¬ Ö»²¼»®¿´ п¶¿µ Ò±³»® ÍóéðîñÐÖòííîñîððê ¬»²¬¿²¹
Ô»¹¿´·¬¿- ܱµ«³»² ¼¿®· Ì®¿²-¿µ-· Ûó½±³³»®½»ò

Í«®¿¬ Û¼¿®¿² Ü·®»µ¬±®¿¬ Ö»²¼»®¿´ п¶¿µ Ò±³»® ÍÛóêîñÐÖñîðïí ¬»²¬¿²¹ л²»¹¿-¿²
Õ»¬»²¬«¿² л®°¿¶¿µ¿² ¿¬¿- Ì®¿²-¿µ-· Ûó½±³³»®½»ò
Í«®¿¬ Û¼¿®¿² Ü·®»µ¬±®¿¬ Ö»²¼»®¿´ п¶¿µ Ò±³»® ÍÛóðêñÐÖñîðïë ¬»²¬¿²¹
л³±¬±²¹¿² ¼¿² л³«²¹«¬¿² п¶¿µ л²¹¸¿-·´¿² ¿¬¿- Ì®¿²-¿µ-·
Ûó½±³³»®½»ò
É¿´«§±ò îðïðò л®°¿¶¿µ¿² ײ¼±²»-·¿ò Ö¿µ¿®¬¿æ Í¿´»³¾¿ Û³°¿¬
ÁÁÁÁÁÁÁÁÁô

þ Ó»²µ±³·²º± Ì¿²¹¹«¸µ¿² λ²½¿²¿ п¶¿µ Ûóݱ³³»®½»þò
¸¬¬°æññ¬»½¸º±®²±³¿¼ò½±³ñ³»²µ±³·²º±ó¬¿²¹¹«¸µ¿²ó®»²½¿²¿ó°¿¶¿µó
»ó½±³³»®½»ò¸¬³´ ¼·¿µ-»- ¬¿²¹¹¿´ íð ¿°®·´ îðïë ¶¿³ ïðòïí


commit to user

perpustakaan.uns.ac.id

digilib.uns.ac.id

ÁÁÁÁÁÁÁÁÁô þÍ«´·¬²§¿ Ó»³¿¶¿µ· Ûóݱ³³»®½»þò ¸¬¬°æññ©©©ò»¾·¦¦¿-·¿ò½±³ñðîïîó
îððíñ»²¬»®°®·-»ôðîïîôðîò¸¬³ ¼·¿µ-»- °¿¼¿ ¬¿²¹¹¿´ íð ¿°®·´ îðïë
¶¿³ ïðòîí
ÁÁÁÁÁÁÁÁÁô

þл²¹»®¬·¿²
¼¿²
Ó¿²º¿¿¬
þò
¸¬¬°æññ©©©ò¿°¿°»²¹»®¬·¿²¿¸´·ò½±³ñîðïëñðëñ»ó
½±³³»®½»ó°»²¹»®¬·¿²ó¼¿²ó³¿²º¿¿¬ó»ó½±³³»®½»ò¸¬³´ýÁ¼·¿µ-»°¿¼¿ ¬¿²¹¹¿´ ë ³»· îðïë ¶¿³ îïòíð

ÁÁÁÁÁÁÁÁÁô þÕ»´»³¿¸¿² Ûóݱ³³»®½»þò

¸¬¬°-æññ®¿§½¿®¼¼»-¬·±²ò©±®¼°®»--ò½±³ñîðïîñðêñîïñ»ó
½±³³»®½»ñ¼·¿µ-»- °¿¼¿ ¬¿²¹¹¿´ ê ³»· îðïë ¶¿³ ïëòîï
ÁÁÁÁÁÁÁÁÁô þ Ö«³´¿¸ л²¹¹«²¿ ·²¬»®²»¬ íø¬·¹¿÷ ¬¿¸«² ¬»®¿µ¸·®þò
¸¬¬°æññ©©©ò¿°¶··ò±®ò·¼ñªîñ·²¼»¨ò°¸°ñ®»¿¼ñ°¿¹»ñ¸¿´¿³¿²ó
¼¿¬¿ñçñ-¬¿¬·-¬·µò¸¬³´ý ¼·¿µ-»- °¿¼¿ ðê ¿°®·´ îðïë ©¿µ¬« ïòëì

commit to user