Application of Equity Principles in the Development of E-Commerce Taxes

DOI

10.2991/assehr.k.200529.151How to use a DOI?

Keywords

equity principles, e-commerce, taxes

Abstract

The most state revenue is from the tax sector. The government has tried its best to increase revenue from the tax sector from year to year. However, the development of tax variations by the government must not ignore the principle of equity. Likewise, in the imposition of e-commerce tax, the government is based on the principle of equity. To achieve these objectives this research uses an exploratory approach. With a qualitative explorative method this research produces explorative analytic data. Activities in analysing this include reducing the data obtained by looking at the concepts and development of the application of the principle of equity in the imposition of e-commerce tax and then presenting data that can provide definitions or explanations about the concepts or patterns studied in the study. The results of this study are the rejection of e-commerce actors against ministerial regulations that impose e-commerce tax because it is considered to have no principle of equity in the ministerial regulations. The existence of the principle of equity that is not considered in this ministerial regulation results in the e-commerce tax not working. Therefore, improvement of ministerial regulations governing the imposition of e-commerce tax must be made more holistic by applying the principle of equity in every joint of e-commerce tax provision.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dilli Trisna Noviasari
AU  - Dyah Adriantini Sintha Dewi
AU  - Habib Muhsin Syafingi
AU  - Nurwati
PY  - 2020
DA  - 2020/05/04
TI  - Application of Equity Principles in the Development of E-Commerce Taxes
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 721
EP  - 724
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.151
DO  - 10.2991/assehr.k.200529.151
ID  - Noviasari2020
ER  -