SISTEM TRANSAKSI E-COMMERCE DALAM PERSPEKTIF KUH PERDATA DAN HUKUM ISLAM

Sugeng Santoso

Abstract


Trading transactions are not only done conventionally, where buyers
and sellers meet face to face. Now the transaction has been switched
into cyber-spaced transaction, where the trading transactions are
conducted through social networking, computers, mobile phones,
etc. Such Transactions are called online trading transactions
(e-commerce). According to Islamic law e – commerce transaction
should also meet some required conditions such as employers in online
commerce (e-commerce) are qualified to be taxable income. But if
the income tax law that is used in the taxation for online commerce
transactions (e-commerce) is employed, the tax will not be able to
be maximized because basically e-commerce transactions are very
different from conventional trading transactions. So the need for new
rules to serve as a legal basis of the taxation of income in e-commerce
transactions is emerging.


Kata kunci: Sistem Transaksi, E-Commerce, KUH Perdata, Hukum
Islam


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ISSN   : 2303-1905

E-ISSN  : 2549-1075

 


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