E-commerce Taxation Research Articles

Taxation of e-commerce in the USA and other countries

The relevance of the topic of taxation of electronic commerce in the USA is due to the changes that are taking place in the global economy. The article examines the taxation system in the USA and other countries.

Faktor Kunci Kepatuhan Pajak UMKM E-Commerce di DKI Jakarta : Modernisasi Sistem Pajak, Religiusitas, Love of Money, dan Sanksi Pajak

Purpose: The purpose of this study is to examine how Religiosity, love of money, tax sanctions, and modernization of the tax system affect tax compliance of MSME businesses. Methodology: The sampling method is based on the formula of Roscoe's theory. Using the SmartPLS 4.0 program for PLS-SEM data analysis, the researcher tested the hypothesis at a significance level of 5%. Results: the results of the study, taxpayer compliance in e-commerce is significantly influenced by the modernization of the tax system for MSMEs; taxpayer compliance in is not significantly influenced by religiosity for the same business; and e-commerce is significantly influenced by love of money. In terms of MSME e-commerce tax compliance, tax sanctions do not have a significant effect. Limitations: This study may only cover a small portion of e-commerce MSMEs in DKI Jakarta, so the results may not fully represent the entire population of e-commerce MSMEs in the area if the sample used is not taken randomly or there is a tendency to select certain respondents, then the results of the study can be influenced by sample selection bias. Contribution: This study adds to the existing literature on tax compliance, particularly in the context of MSMEs in the e-commerce sector. It provides new insights into how factors such as tax system modernization, religiosity, love of money, and tax sanctions interact to influence tax compliance. By testing a theoretical model involving various factors influencing tax compliance, this study strengthens or challenges existing theories related to tax compliance behavior, particularly in the context of the digital economy

E-commerce Taxation: Challenges and Opportunities

E-commerce Taxation: Challenges and Opportunities

Efektivitas Pengaturan Hukum Pajak E-Commerce Terhadap Peningkatan Penerimaan Pajak Di Indonesia

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

The Influence of Understanding Tax Regulations, Tax Socialization, and Fiscus Services on Mandatory Compliance E-Commerce Tax

This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.

The conundrum of the notion of Permanent Establishment (PE) in Taxation of Tanzania's e-commerce

The conundrum of the notion of Permanent Establishment (PE) in Taxation of Tanzania's e-commerce

Облік та оподаткування в інтернет-бізнесі: перспективи розвитку та виклики

Complex economic relationships have a significant impact on consumer opportunities. When using the services of enterprises operating in the field of e-commerce, buyers get the opportunity to save money through more affordable prices and the opportunity to compare the cost of goods, choosing the most profitable ones. This allows them to save time as well, as they can shop from the comfort of their homes, choose the most convenient method of payment and delivery. The Internet opens the market, expands its geography and increases the competition of goods, does not set any restrictions except for access to the network. The article is devoted to the analysis of features of accounting and taxation system in modern Internet business. The impact of digital transformation on accounting and taxation is considered, taking into account the dynamic nature of this sector of the economy. An overview of the current challenges of Internet business in the context of accounting, including the issues of taxation of e-commerce and activities in the online environment, is proposed. In the article, trade in the field of e-business is considered as an object of accounting. An algorithm for conducting trade on the Internet and accounting for settlements with buyers, determining income and financial result is provided. Modern methods of payment for goods are outlined. The methods of reflection in the cost structure of operations related to the creation of a website, the use of a domain and the receipt of hosting services are analyzed. It is proposed to include in the initial cost of intangible assets the costs of website development and domain prolongation, and to reflect the hosting operation as part of sales costs. The rules for the use of cash registers in conducting business transactions in e-commerce, as well as individual cases in which it is not necessary to use cash registers in online stores, are considered. The problematic aspects of normative regulation and accounting of transactions related to e-commerce are highlighted. Recommendations have been developed that can improve taxation in the field of e-commerce – they provide for the improvement of tax administration for entities engaged in e-business.

Study on the Dilemma and Countermeasures of E-Commerce Tax Collection and Administration

Study on the Dilemma and Countermeasures of E-Commerce Tax Collection and Administration

E-Commerce Taxation Challenges and Opportunities: From Clicks to Conversions in Fast-Moving Consumer Goods

The modern world is becoming more and more technologically advanced, and people spend more time working, so there is no time left to do classic shopping in standard stores and supermarkets, but there are opportunities to purchase various goods and services online. This state of affairs is the reason why e-commerce has emerged and is actively developing. Today, e-commerce is no longer just online sales, but a complete system of doing business without classic offices and conservative stores. In recent years, e-commerce has been actively promoted in the service sector, including financial services. Such active development of this area leads to the need to pay special attention to the taxation of transactions involving the electronic sale of goods and services. With this in mind, the purpose of the article is to determine the specifics of the development and peculiarities of taxation of e-commerce transactions. As a result of the study and achievement of the objective of the work, the author has obtained a result which indicates that, in general, e-commerce transactions are taxed under standard taxation schemes, although there are peculiarities of accounting for electronic money and taking into account the fact of transfer of ownership of the product. In general, it is proved that e-commerce has great prospects and will gain more and more market shares of goods and services for various purposes.

Analysis of the Effectiveness of Income Tax Policy on Trade Transactions via Electronic Systems (E-Commerce) in Efforts to Increase Tax Revenue in 2018-2020 (Case Study at KPP Pratama Jakarta Jatinegara)

According to the Association of Indonesian Internet Service Providers (APJII) in 2019-2020 internet users in Indonesia were 196.71 million people out of a total population of 266.91 million or 73.7% of the total. Along with the soaring use of the internet in Indonesia, this has created an opportunity for many people to do business through the internet (e commerce). This study aims to analyze the effectiveness of income tax policies on trade transactions through electronic systems (e-commerce), along with the inhibiting and driving factors in increasing tax revenues. The author uses the theory of Martani and Lubis (2009:55) quoted in the journal Journal of Governance vol.1. no. 2. 2021. This study uses a qualitative approach with a descriptive method. The data collection techniques used are interview, observation, and documentation methods. From the results of this study, the increase in income tax revenue on trade through electronic systems (e-commerce) cannot be said to be effective. In the realization of e-commerce tax revenue has not been realized optimally. Because not everyone understands the tax on e-commerce transactions and there is no stipulation of a mechanism from several merchants to register, this makes the data not optimally detected. This happens because the data for online business actors is incomplete, the lack of socialization provided, lack of awareness, lack of legal clarity, and efforts that can be made are to be able to carry out socialization on an ongoing basis through online and offline, collaborate with relevant stakeholders in encouraging taxpayers make a TIN, and build awareness in the scope of taxes on e-commerce transaction.

Cross-border E-commerce Tax Avoidance: Impact and Supervision Suggestions

With the rapid developing of economic globalization and digital economy, cross-border e-commerce has become an important business model. Cross-border e-commerce, a new and productive business model, which has various legal loopholes because it is still in the process of development. MNEs are increasingly avoiding taxes through cross-border e-commerce, excessive tax avoidance leads to tax evasion, affecting the tax interests of various countries, and is not conducive to world economic stability. This research mainly uses the case analysis method, comparative analysis method and literature analysis method, focusing on the tax avoidance methods of cross-border e-commerce and the anti-tax avoidance legal regulation, and finds the shortcomings of cross-border e-commerce in the existing legal norms. At present, many countries do not have legislative documents for cross-border e-commerce, tax legislation on cross-border e-commerce is close to the blank, the types of taxes, taxation methods and tax supervision of various countries are not clear, and there is a lack of a complete and scientific tax mechanism. Cross-border e-commerce of MNEs takes advantage of legal loopholes, mainly adopting tax avoidance methods such as registering companies in international tax havens, transfer pricing and using electronic information technology. WTO, OECD, EU and the US proposed anti-tax avoidance regulations for cross-border e-commerce earlier, which can provide legislative reference for other countries and international organizations. In order to promote the sound development of economic globalization and digital economy, countries should strengthen cooperation, establish a complete tax information exchange mechanism, improve legal norms related to cross-border e-commerce, and adopt a more scientific and effective tax collection and supervision mechanism for tax authorities.

E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business

Regarding the growing demand for South Korean goods among Indonesian entrepreneurs. E-commerce services provide a convenient and quick way for them to sell these items via the internet, bypassing the need for a physical encounter between the buyer and seller. The study's goal is to examine how well South Korean internet store owners comprehend e-commerce tax. A qualitative descriptive approach was taken for this investigation. Primary sources were employed for this study. Google Forms were used to collect data from a set sample of respondents, and online interviews were conducted virtually. Main findings this study, some online store owners selling South Korean products are already familiar with e-commerce taxes, while others are still in the dark about them due to a lack of socialization from the tax office.

ПРОБЛЕМЫ НАЛОГООБЛОЖЕНИЯ НДС ТРАНСГРАНИЧНОЙ ЭЛЕКТРОННОЙ ТОРГОВЛИ ТОВАРАМИ И ЭЛЕКТРОННЫМИ УСЛУГАМИ В ЕАЭС НА ПРИМЕРЕ КАЗАХСТАНА

VAT taxation of cross-border e-commerce is becoming a rather significant problem for the EAEU countries against the background of the rapid growth of e-commerce and the lack of clear regulatory mechanisms. The unification of approaches to the taxation of the value added of cross-border online sales of goods and services within the EAEU is one of the key factors contributing to integration within the Union. However, due to the fact that the EAEU countries pursue national interests in the conduct of their fiscal policy, the introduction of new legislative initiatives regarding the tax regulation of the e-commerce market leads to difficulties for taxpayers from other EAEU countries. The aim of the work is to study methodological issues related to VAT introduced in Kazakhstan in relation to foreign electronic platforms since 2022, as well as to analyze the impact of this innovation on cross-border trade in the EAEU. Based on the results of the study, it was concluded that the unilateral introduction of VAT by Kazakhstan in relation to foreign electronic platforms creates significant difficulties for foreign companies, and the lack of synchronous adjustment of other national or supranational laws does not contribute to the acceleration of the growth rate of cross-border trade within the EAEU. Specific problems associated with the imperfection of Kazakhstani tax legislation are identified, and the negative impact of this tax on cross-border trade within the EAEU, in particular, on sales of goods from Russia to Kazakhstan, within the current legal framework, is proved.

EU AND TRANSFER PRICING. TOWARD PETRIFICATION OR REVOLUTION?

Two EU documents important for transfer pricing were announced in 2021 and 2023. The first one is a framework of the EU’s tax strategy disclosed in a document called “Communication on Business Taxation for the 21st century” published in 2021. The next one is Transfer Pricing Directive (TPD) proposal published in 2023. TPD proposes cementing current TP rules proposed by OECD decades ago. The first document contains some very significant proposals, one of which calls for the introduction of a new taxation mechanism imposed on “groups of companies “as the term is used in the document. This new tax would be based on the Formulary Apportionment Mechanism (FA) of income allocation. The article puts forward the thesis that the choice between the directive and the strategy addressed in “Communication on Business Taxation for the 21st century” will have a significant impact on the global development of TP standards and the entire global tax order. The article is to analyse the possible impact of the EU’s adoption of FA approach and not petrification of ALP standard through TPD on evolving global taxation principles (which are currently based on the Arm’s Length Principle - ALP). We will go on to analyze the impact of its adoption on further development with respect to ALP, potential transformation of the transfer pricing to-date model and e-commerce taxation, and, finally, the emergence of a new global system of taxation.

E-Ticaretin Vergilendirilmesi Sorunsalının Vergi Mevzuatı Açısından Analizi

Son yıllarda yaşanan teknolojik gelişmeler, beraberinde birçok alanda yeni hizmet kollarını ortaya çıkarmıştır. Bununla birlikte ihtiyaçlar değişmiş ve “dijital çağ” olarak adlandırılan yeni döneme girilmiştir. Hızla değişen koşullara bağlı olarak ortaya çıkan, en önemli gelişmelerden biri de internet üzerinden, farklı yazılım araçları kullanılarak gerçekleştirilen elektronik ticarettir. Her yerden bir tıklama hareketiyle alışveriş yapabilme imkânı yaratan bu teknolojik yapı, insanoğluna boş zaman yaratma fırsatı sağlamaktadır.
 E-ticaret ile internet aracılığıyla gerçekleştirilen alışverişlerin vergilendirilme boyutunda, yürürlükte olan yasalar açısından bakıldığında, birtakım yasal eksiklerin olduğu ve bu eksiklerin önemli problemlere yol açtığı görülmektedir. Bu problemlerin bazıları; işyeri kavramı, mükellefiyetin belirlenmesi, elde edilen kazançların niteliği gibi konulardır. Bu çalışmanın amacı; e-ticaretin vergilendirme boyutunun yürürlükte bulunan vergi kanunları açısından değerlendirilmesidir. Yapılan vergisel düzenlemelerin dijital ortamda gerçekleştirilen faaliyetler açısından yetersiz kaldığı görülmüştür.

The Determinant Analysis of E-Commerce Tax Payer Compliance in Surakarta: PP No. 23 of 2018

This study aims to determine the effect of taxpayers' perceptions of PP Number 23 of 2018, taxpayer awareness, understanding of regulations, and tax rates on e-commerce taxpayer compliance in the city of Surakarta. The population of this study is e-commerce actors in the city of Surakarta. Based on certain criteria, the sample size is 100 respondents. The data collection method used a questionnaire (google form) which was measured by a Likert scale. The data analysis methods used were: (1) descriptive statistics, (2) data quality tests consisting of validity and reliability tests, (3) classical assumption tests consisting of data normality, multicollinearity, heteroscedasticity, and autocorrelation tests, (4) multiple linear regression analysis. The conclusion of this study is that there is a significant effect of taxpayer awareness and understanding of regulations on e-commerce taxpayer compliance. Meanwhile, taxpayers' perceptions of PP Number 23 of 2018 and tax rates have no effect on e-commerce taxpayer compliance.

Assessing the Legal Regime for the Taxation of E-commerce and Social Media Organizations in Nigeria

E-commerce and social media have emerged because of the Internet’s development. Business transactions are concluded through it between persons from all over the world who may never meet in person throughout their lives. Flowing from modern trends, a significant number of transactions are completed online on digital platforms and social media. As Nigeria continues to grow and transform in the information and computer technology space, its laws are yet to match the pace of this transition fully. While Nigerians continue to benefit from this development, the profits from online commercial transactions have not been fully captured in Nigeria’s tax bracket. There is no doubt that fully harnessing the taxation of e-commerce and social media companies would boost the revenue and contribute to the development of Nigeria. This article examines how e-commerce and social media were taxed before the enactment of the Finance Act 2020 and how the Act has brought e-commerce into the Nigerian tax net. This article will also attempt to highlight the experience from other jurisdictions in the taxation of social media and e-commerce, noting the lessons that Nigeria can gain from them. Finally, this article will recommend steps for achieving a fair implementation of the law on the subject. Taxation, social media, e-commerce, Significant Economic Presence, Revenue, Double Tax Treaty, Digital Services, Non-Resident Companies, Technology, Globalization

Research on C2C e-commerce taxation based on mixed decision game

The rapid rise of C2C e-commerce in China has brought serious difficulties to China's tax collection and management. Based on the principle of progressive taxation, the necessity of Taxation on C2C e-commerce is analyzed and discussed. It is shown that the absence of Taxation in C2C e-commerce is contrary to the principle of tax equity and tax neutrality, and the tax revenue is lost.It is demonstrated that it is imperative that China to implement C2C e-commerce taxation in a comprehensive and standardized way. By constructing a hybrid decision game model between C2C business operators and tax authorities, the static game analysis of incomplete information is conducted for the balance of interests between tax authorities and e-commerce operators.

The Role of E-Commerce Tax on Indonesian State Revenue During the Covid-19 Pandemic in Islamic Economic Perspective

The Role of E-Commerce Tax on Indonesian State Revenue During the Covid-19 Pandemic in Islamic Economic Perspective

MSME Tax Compliance: Impact of E-Commerce Regulation, Implementation of Accounting Standards and Tax Review

This study aims to determine how the effect of e-commerce tax regulations, implementation of accounting standards and tax review on taxpayer compliance of Micro, Small, Medium Enterprises (MSMEs) in Jakarta and its surroundings. The study is based on the low level of tax compliance in Indonesia and tax revenues that do not reach the target, even though trade transactions, especially e-commerce, continue to grow. The development of e-commerce transactions requires an understanding of e-commerce regulations, implementation of accounting standards and tax reviews to improve tax compliance of MSME actors. This study uses quantitative methods with multiple regression analysis test through statistical data analysis software SPSS. The data used is primary data collected using a questionnaire with 390 respondents data that can be processed. The results of the study prove that the e-commerce regulation variable and tax review have an effect on MSME taxpayer compliance, while the accounting implementation variable has no effect on MSME taxpayer compliance in Jakarta. The results of this study can be used as a reference for the contribution of MSME practices, consideration for making regulations for the government and teaching input on E-Commerce Tax Regulations, Accounting Applications and Tax reviews on MSME taxpayer compliance, as well as being a scientific reference for future study.