The rapid development of ECommerce in Indonesia raises questions about the taxes imposed on this E-Commerce transaction. is an activity of selling and buying goods and / or services through the internet network (Online). Juridical Analysis of Tax Collection in E-Commerce Transactions in Indonesia discusses the development of the internet in the business world, especially trade, provides many advantages but also provides losses for both sellers and buyers. The convenience and many advantages are the main reasons for online merchants who are involved in E-Comerce.The research method used in this research is the normative juridical approach. Electronic commerce, indeed provides many benefits, both for traders and consumers, so that the use of the internet in making transactions is still in demand and is expected to replace transactions that still use conventional patterns, namely transactions of buyers and sellers face to face, to make payments and make purchases goods.
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