Abstract
The rapid development in Indonesia's digital economy offers both challenges and prospects for the Directorate General of Taxes (DGT) in tax collection. Despite the intricacy of monitoring digital transactions, their electronic data can be efficiently collated. Through a desk review, the author discusses government strategies to boost tax revenue from the digital economy and suggests a split payment mechanism for marketplace transactions and Quick Response (QR) Payment Systems. This mechanism benefits both taxpayers and the DGT by simplifying tax obligations, increasing revenue, and streamlining cash flow for the latter, all at reduced supervision costs.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
