Abstract
E-commerce poses a challenge to establishing a viable tax system. The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually. The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.
Highlights
Abstrak Kegiatan e-commerce memiliki implikasi perpajakan yang rumit
E-commerce poses a challenge to establishing a viable tax system
The author shall attempt to answer this question by using a juridical normative approach
Summary
Abstrak Kegiatan e-commerce memiliki implikasi perpajakan yang rumit. Khususnya bagi Direktorat Jenderal Pajak persoalan yang muncul adalah dalam hal mendata dan memantau jumlah pelaku dan total nilai transaksi e-commerce. Selain itu juga akan dibahas bagaimana upaya yang dapat dilakukan Direktorat Jenderal Pajak dalam mengoptimalkan pendapatan negara dari pajak penghasilan atas transaksi e-commerce di Indonesia terkait dengan sistem self assessment?
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