Research Article
Optimizing Income Tax and Value Added Tax on E-Commerce Transaction
@INPROCEEDINGS{10.4108/eai.3-8-2021.2315147, author={I Nyoman Darmayasa and Murtiani Kumontoy}, title={Optimizing Income Tax and Value Added Tax on E-Commerce Transaction}, proceedings={Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia}, publisher={EAI}, proceedings_a={LEPALISSHE}, year={2022}, month={1}, keywords={e-commerce transaction; income tax; tax basis value added tax}, doi={10.4108/eai.3-8-2021.2315147} }- I Nyoman Darmayasa
Murtiani Kumontoy
Year: 2022
Optimizing Income Tax and Value Added Tax on E-Commerce Transaction
LEPALISSHE
EAI
DOI: 10.4108/eai.3-8-2021.2315147
Abstract
Indonesia has had declining tax revenue for the past two years. This research aimed to analyze how to optimize income tax and VAT on e-commerce transactions. This research was a qualitative and literature study review. Data came from international tax regulation practices on e-commerce transactions. Findings confirmed that tax imposition on e-commerce and conventional transactions were similar. It is necessary to create legal certainty and comprehensive tax regulation on e-commerce transactions. The government needs to evaluate taxable e-commerce transactions as an embodiment of fair regulation. This research provides a theoretical contribution for taxation on e-commerce transactions to increase tax basis.
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