Abstract
Trading transactions are not only done conventionally, where buyers
and sellers meet face to face. Now the transaction has been switched
into cyber-spaced transaction, where the trading transactions are
conducted through social networking, computers, mobile phones,
etc. Such Transactions are called online trading transactions
(e-commerce). According to Islamic law e – commerce transaction
should also meet some required conditions such as employers in online
commerce (e-commerce) are qualified to be taxable income. But if
the income tax law that is used in the taxation for online commerce
transactions (e-commerce) is employed, the tax will not be able to
be maximized because basically e-commerce transactions are very
different from conventional trading transactions. So the need for new
rules to serve as a legal basis of the taxation of income in e-commerce
transactions is emerging.
Kata kunci: Sistem Transaksi, E-Commerce, KUH Perdata, Hukum
Islam