Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

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Designing Digital Tax Scheme: Case Study on Booking.Com

Authors
I Dewa Made Partika1, I Nyoman Darmayasa1, *, Ni Ketut Utami Dewi1, Ni Wayan Lia Apriani1
1Accounting Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
*Corresponding author. Email: nyomandarmayasa@pnb.ac.id
Corresponding Author
I Nyoman Darmayasa
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_74How to use a DOI?
Keywords
Digital Tax; Equity; Fairness; Tax Treaty
Abstract

This study aims to design a digital tax scheme based on a case study of the effort to tax Booking.com. This study used a qualitative case study methodology. Articles related to tax subjects and tax objects in a tax treaty are secondary data. Designing a digital tax on a case study on Booking.com starts by determining the tax subject, followed by its tax object. Based on Article 5 (2a) of the tax treaty Indonesia – Netherlands, the term permanent establishment shall include a place of management. The publication of booking.com stated that it was registered and based in Amsterdam in the Netherlands. In Article 5 (2b), the term permanent establishment shall include a branch, and the publication of Booking.com states that support companies do not render the service and do not own, operate, or manage the website or any other website. New designs should add additional criteria to determine whether booking.com is a permanent establishment from an income perspective. This study contributes to both the equity principal tax treaty between domicile and source-country partners. Practically, it can be an alternative to ratifying the tax treaty of Indonesia with potential source income from Indonesia with tax domicile in contracting country partners.

Copyright
© 2024 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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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_74How to use a DOI?
Copyright
© 2024 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.

Cite this article

risenwbib
TY  - CONF
AU  - I Dewa Made Partika
AU  - I Nyoman Darmayasa
AU  - Ni Ketut Utami Dewi
AU  - Ni Wayan Lia Apriani
PY  - 2024
DA  - 2024/12/31
TI  - Designing Digital Tax Scheme: Case Study on Booking.Com
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 670
EP  - 678
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_74
DO  - 10.2991/978-94-6463-622-2_74
ID  - Partika2024
ER  -