Efficiency for E-Commerce Business Actors

DOI

10.2991/978-2-494069-93-0_22How to use a DOI?

Keywords

Taxes; E-Commerce Business

Abstract

E-commerce is a business transaction that is conducted electronically in order to facilitate both marketing and purchasing transactions at any time and place, as well as transactions with anyone involved in online transactions. This adaptability is what attracts customers, whereas this method satisfies Internet users. This study’s objectives were as follows: 1) to determine the impact of implementing E-Commerce taxes in Indonesia; 2) to examine the obstacles encountered in implementing taxes on E-commerce transactions; and 3) to determine the feasibility of implementing taxes on E-commerce transactions. This study aided the Director General of Taxes in disseminating knowledge about E-Commerce actors’ tax rights and responsibilities and in educating E-Commerce actors and the public about taxation. This study employed a descriptive qualitative method with a normative legal approach to data analysis. This study utilized both primary and secondary sources. The results of this study demonstrated that online merchants should be taxed on e-commerce transactions given the clarity of tax regulations and the fact that the taxation sector generates the most revenue for the state. However, non-optimized e-commerce business actors, insufficient socialization, and difficulty to detect e-commerce transactions brought their own issues, such as the government’s difficulty in establishing clear and equitable tax regulations.

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  - Asmah Asmah
AU  - Andi Istiana Inayah
PY  - 2023
DA  - 2023/01/25
TI  - Efficiency for E-Commerce Business Actors
BT  - Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
PB  - Atlantis Press
SP  - 185
EP  - 193
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-93-0_22
DO  - 10.2991/978-2-494069-93-0_22
ID  - Asmah2023
ER  -