E-COMMERCE UTILIZATION IN TAX RECEIPTS

Desi Triana Munthe; Teuku Radhifan Syauqi;

  • Desi Triana Munthe

Abstract

Indonesia's tax revenue in 2012 is still under the budget. The increase of the number of taxpayers each year is still not able to cover the deficit. E-commerce, in which the amounts are increasing each year, can be one right solution to resolve the issue. One of the factors that could affect e-commerce is Indonesia internet user which also increases every year. Unfortunately, Directorate General of Taxes still has not decided the perfect regulations for ecommerce transaction in Indonesia. Indonesia needs to define which transactions should be taxed. This research aims to know the potential tax revenue from e-commerce transaction in Indonesia.

Published
2020-04-21
How to Cite
, Desi Triana Munthe. E-COMMERCE UTILIZATION IN TAX RECEIPTS. Proceedings Of The International Seminar, [S.l.], v. 1, n. 1, p. 15-19, apr. 2020. Available at: <https://jurnal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/824>. Date accessed: 28 mar. 2024.