Ahkam: Jurnal Hukum Islam
Vol 4, No 2 (2016)

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

Santoso, Sugeng ( Pondok Modern Darul Hikmah Tulungagung )



Article Info

Publish Date
20 Mar 2017

Abstract

Trading transactions are not only done conventionally, where buyersand sellers meet face to face. Now the transaction has been switchedinto cyber-spaced transaction, where the trading transactions areconducted through social networking, computers, mobile phones,etc. Such Transactions are called online trading transactions(e-commerce). According to Islamic law e – commerce transactionshould also meet some required conditions such as employers in onlinecommerce (e-commerce) are qualified to be taxable income. But ifthe income tax law that is used in the taxation for online commercetransactions (e-commerce) is employed, the tax will not be able tobe maximized because basically e-commerce transactions are verydifferent from conventional trading transactions. So the need for newrules to serve as a legal basis of the taxation of income in e-commercetransactions is emerging.Kata kunci: Sistem Transaksi, E-Commerce, KUH Perdata, HukumIslam

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Journal Info

Abbrev

ahkam

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

AHKAM: Jurnal Hukum Islam adalah jurnal akademik yang diterbitkan oleh Fakultas Syariah dan Ilmu Hukum (FASIH) Institut Agama Islam Negeri (IAIN) Tulungagung. Berisi tulisan yang diangkat dari kajian analitis-kritis di bidang hukum Islam. AHKAM: Jurnal Hukum Islam terbit dua kali dalam setahun pada ...