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The Function Of State Duty In Providing Legal Assurance On Online Buying Selling Agreements

Indra Gunawan Suwarno, Imam Haryanto

Abstract


study aims to examine the function of the stamp duty in the online sale and purchase agreement and the legal certainty given by the stamp duty to the online sale and purchase agreement. The research method used in this study is a normative approach. The results of the research obtained are the function of the stamp duty in the online sale and purchase agreement as stated in the latest Stamp Duty Law, namely Law Number 10 of 2020 concerning Stamp Duty. The conclusion obtained is that the function of the stamp duty in the online sale and purchase agreement has a function as the basis for providing tax on documents and legal certainty on the online sale and purchase agreement is a form of the contents of the agreement letter.

Keywords


stamp; buying and selling online; e-commerce

References


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Full Text: PDF

DOI: 10.33751/jssah.v4i2.10610

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