ANALYSIS ON THE IMPOSITION OF ONLINE REKLAME TAX ACCORDING TO LAW NUMBER 28 OF 2009

This research about the imposition of online billboard tax as reviewed from article 49 law number 28 2009 concerning regional taxes and retribution. The discusses arrangements tax-based advertisements on Internet social media well legal implications not being regulated basis for internet media. Because there are differences in treatment between implementation conventional with based online. Conventional taxed accordance Regional Tax Retribution Law. However, unlike case advertisement uses normative juridical research. approaches that using statute approach conceptual approach. By this can find Based results, several provisions such Law General Provisions Procedures, Act Income also act Value Added tax. conceptually, it is still unable to reach detail So a vacuum, uncertainty gap value justice imposition. this, should be Government strengthening Laws Regulations relating Taxation. Then, collaborate other government agencies field communication information technology. There need special provision accommodate online-based which carried out through internet.