Analysis of Implications of Digital Economy Development on Tax Treatment of E-Commerce

DOI

10.2991/978-2-38476-090-9_16How to use a DOI?

Keywords

Digital Economy; E-Commerce; Tax

Abstract

Digital economy shows economic growth and development in the future. In the last three years, Indonesia has achieved the fastest and largest growth in Southeast Asia in the context of the value of digital economy. In contrast to conventional trade, e-commerce transactions have their own characteristics so that the imposition of tax is quite complicated. The e-commerce development is also not covered by tax regulations, despite the latest regulations. Based on the problems, this research aims at determining the potential, implementation, and tax treatment of e-commerce in Indonesia and reviewing the challenges and comparison of tax policies on e-commerce in Indonesia. This research is descriptive qualitative with in-depth interview and direct observation as the data collection methods. This research used an interview guide for key informants as the research instrument and data triangulation as the data analysis technique. Since 2018, DGT has adaptively made new Regulation of the Minister of Finance (PMK). The next step is making marketplace, platforms, or others as DGT’s partners in helping to collect revenue. The tax treatment of e-commerce is the same as that general or conventional, except for PMSE. One of the challenges faced by DGT is how the platform appointed as the final VAT collector can differentiate between taxable entrepreneur (PKP) and non-taxable entrepreneur (non-PKP) merchants and comparative data. Therefore, the researcher recommends DGT should act decisively in asking for transparency to e-commerce actors and carry out a more comprehensive expansion of extensification of taxpayers who have the potential to be taxed.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Dewi Noor Fatikhah Rokhimakhumullah
AU  - Devi Nur Cahaya Ningsih
AU  - Aji Widya Firmansyah
AU  - Ayun Hanafiyah
PY  - 2023
DA  - 2023/08/01
TI  - Analysis of Implications of Digital Economy Development on Tax Treatment of E-Commerce
BT  - Proceedings of the Fifth Annual International Conference on Business and Public Administration (AICoBPA 2022)
PB  - Atlantis Press
SP  - 166
EP  - 177
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-090-9_16
DO  - 10.2991/978-2-38476-090-9_16
ID  - Rokhimakhumullah2023
ER  -