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Pemerintah resmi mewajibkan mereka yang berjualan di toko online atau e-commerce memiliki izin usaha. Hal tersebut tertuang pada Peraturan Pemerintah (PP) Nomor 80 Tahun 2019 tentang Perdagangan Melalui Sistem Elektronik.
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Aturan yang sudah diteken oleh Presiden Joko Widodo (Jokowi) ini mengatur mengenai pelaksanaan transaksi melalui PMSE (Perdagangan Melalui Sistem Elektronik) atau e-commerce, baik dari sisi pelaku usaha (merchant), konsumen, maupun produk.
“Pelaku usaha wajib memiliki izin usaha dalam melakukan kegiatan usaha PMSE,” tulis Pasal 15 ayat 1 beleid tersebut seperti yang dikutip dari PP tersebut, Jakarta, Rabu (4/12/2019).
Dengan adanya aturan ini, pelaku usaha atau online shop yang selama ini berjualan di Bukalapak, Tokopedia, dan lainnya wajib memiliki izin usaha. Pembuatan izin juga bisa diakses melalui sistem perizinan berusaha terintegrasi secara elektronik atau online single submission (OSS).
Menurut PP ini, PMSE dapat dilakukan oleh pelaku usaha, konsumen, pribadi, dan instansi penyelenggara negara sesuai dengan ketentuan peraturan perundang-undangan yang selanjutnya disebut para pihak.
Selain itu, aturan ini juga mengatur pelaku usaha luar negeri yang secara aktif melakukan penawaran dan/atau melakukan PMSE kepada konsumen yang berkedudukan di wilayah hukum Negara Kesatuan Republik Indonesia harus membuat kantor fisik sebagai perwakilannya memenuhi kewajiban perpajakan.
“Terhadap kegiatan usaha PMSE berlaku ketentuan dan mekanisme perpajakan sesuai dengan ketentuan peraturan perundang-undangan,” bunyi Pasal 8 PP ini.
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[elfsight_pricing_table id=”3″]
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