The title of this law thesis is “The Application of The Income Tax Towards The Income of
Business which uses The E-commerce Transaction, Study case of Atma Jaya University
students in Yogyakarta”. The purpose of this law thesis is to know the application of the
income tax towards the income which is obtained through the ecommerce transaction based
on Statute No 36 of 2008, and to know the realization and comprehension as a taxpayer
especially the students of Atma Jaya University in Yogyakarta towards the obligation of
paying the income tax. The research method of this law thesis is the research of empirical
law, a research which concerns about attitude of the legal community and this research needs
the primary data as the first data beside the secondary data as the support data. Based on the
result of the discussion and research, the writer discovers that the application of income tax
towards the income which is obtained through the e-commerce transaction based on Statute
No 36 of 2008 about fourth amendment of Statute No 7 of 1983 about the income tax is in
which the principle is similar to the application of the object in general income tax as listed in
Act 4 No (1) Statute No 36 of 2008 which mentions that the object of the income tax is the
any increase in economic capability that is obtained or received by the taxpayer. The
realization and comprehension of the Atma Jaya University students in Yogyakarta to the
fulfillment of tax obligation is still less. The government need to increase the socialization of
income tax, the observation towards the officers, and the taxpayer themselves should
comprehend the importance about the fulfillment of tax obligation.