TINJAUAN HUKUM PENGENAAN PAJAK PENGHASILAN TERHADAP PENGUSAHADALAM TRANSAKSI PERDAGANGAN ONLINE ( E-COMERCE) (STUDI KPP PRATAMA BLITAR)

E-commerce in Indonesia is growing rapidly, including in the City of Blitar. therefore the imposition of tax on e-commerce is very important because there have been many businesses that run through online so that it is necessary to impose taxes, especially by the Blitar Tax Service Office, in this study the author raised two problems, namely (1) How is the implementation of income tax according to Law No. 28 of 2007 concerning the third amendment to Law No. 6 of 1983 concerning general provisions and procedures for taxation for individual taxpayers specifically related to online trading at the Blitar Primary Tax Office, (2) What are the obstacles faced by the KPP Pratama Blitar tax office in determining income tax to entrepreneurs in on-line trading transactions at KPP Pratama Blitar, The writing method is to use a short method which is taken from the sociological juridical legal method which means to present a statement in the field with the location of research in the Blitar Tax Service Office. As for the technique of gathering legal materials with the method of willing documentation, interviews with competent speakers at KPP Blitar, and the conclusions that the author took in implementing the imposition of income tax at KPP Blitar there is an increase every year growth of about 3% in factual specific e-commers have not received too much attention related to this, and the obstacles faced by the Blitar KPP certainly have difficulties in detecting e-commers who have fulfilled the criteria as taxpayers of business actors so that it is necessary to map the entrepreneur, while the advice that I want to convey is, it is necessary to increase the performance of the KPP Blitar in implementing taxation for e-commerce and of course awareness of the public to be able to register taxpayers for their e-commerce efforts.