Applying Principles of Equity and Certainty in Taxing E-Commerce: A Case Study of Indonesia

DOI

10.2991/assehr.k.200331.122How to use a DOI?

Keywords

tax, e-commerce, equity and certainty

Abstract

E-commerce transactions can be completed quickly and efficiently anytime and anyplace using the Internet. That characteristic creates problems in applying a transparent and fair tax regulation. The Organization for Economic Co-operation and Development addresses four types of e-commerce transactions: online marketplaces, online retailers, classified ads, and daily deals. Indonesia has adopted its specifications in setting tax laws. The purpose of this research is to explain and describe the legal certainty and fairness of the e-commerce tax policy in Indonesia. It explains that taxation should be equitable and indifferent between e-commerce and conventional transactions. Taxes must be certain and simple so that taxpayers can anticipate tax consequences of transactions and businesses can base decisions on economic rather than tax considerations. Taxpayers in identical situations making identical transactions should be taxed identically. Potential for tax evasion should be minimized.

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  - Erwin Harinurdin
PY  - 2020
DA  - 2020/04/03
TI  - Applying Principles of Equity and Certainty in Taxing E-Commerce: A Case Study of Indonesia
BT  - Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)
PB  - Atlantis Press
SP  - 65
EP  - 68
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200331.122
DO  - 10.2991/assehr.k.200331.122
ID  - Harinurdin2020
ER  -