IMPLEMENTASI PAJAK DALAM HUKUM BISNIS TRANSPORTASI TERHADAP KEGIATAN USAHA DI INDONESIA

Abstract

This study aims to analyze the implementation of taxation in transportation business activities based on Indonesian laws and regulations and to examine the role of transportation in supporting business sustainability. The research employs a normative legal research method using statutory and conceptual approaches. The data sources consist of primary, secondary, and tertiary legal materials obtained through library research. The findings indicate that tax implementation in the transportation sector is regulated through various tax laws, including Income Tax (PPh), Value Added Tax (VAT), Motor Vehicle Tax, and other regional taxes. Taxation serves not only as a source of state revenue but also as an instrument for regulating economic activities. However, its implementation still faces several challenges, such as low taxpayer compliance, limited tax awareness, and difficulties in supervising digital-based transportation services. On the other hand, transportation plays a strategic role in supporting business activities through the distribution of goods and services, improving business efficiency, expanding market reach, and strengthening national economic growth. Therefore, a fair, effective, and adaptive taxation system is needed to support the development of the transportation sector and the sustainability of business activities in Indonesia.

Keywords: Taxation, Transportation Business, Business Activities, Tax Law, Business Law.