PELUANG DAN TANTANGAN DALAM KEBIJAKAN PEMUNGUTAN PAJAK DAN PENETAPAN TARIF KEPABEANAN E-COMMERCE

Abstract

Internet has helped the development of the digital world radically meet the human needs of goods and services. Within the last one decade, the advancement of the digital world has increased amazingly and surprisingly. The digital world revolution encourages the use of information and telecommunications technologies to break through the supply-demand chain by making cost efficiency, speeding up information, minimizing the distance of needs and demand, facilitating transactions and producing goods and services and breakthroughs of unexpected innovations. One example of the impact of technological advances that comes with the benefits of the internet is e-commerce. Easier life with e-commerce is interesting to be explored. This descriptive study, which adopts a qualitative research approach, were essential and important to be conducted, using various sources of data, such as from Survey Results of the Indonesian Internet Service Provider Association, e-marketer survey; Ministry of Communication and Information Technology, as well as journals, working papers, or results of analysis on electronic based trading. The purpose of this study is to explain about e-commerce, describing how the development, opportunities, and challenges of e-commerce in Indonesia are. Thus, a policy can be formulated on the collection of e-commerce’s taxes and the determination of customs tariffs. The development of e-commerce market in Indonesia is quite rapid with the potential of tax revenue and business opportunity, but the government needs to make a policy to create a conducive environment for the e-commerce industry. The important thing in implementing the regulation is the right communication strategy to avoid businessmen’s resistance as a tax subject. The strong synergy between e-commerce businessmen and the government in developing e-commerce business make all the benefits from the e-commerce industry can be enjoyed by all the people of Indonesia.