EFFECT AND CONSTRAINTS OF APPLICATION OF E-COMMERCE TAXES

CARLOS EDUARDO PROTTO

Abstract

This study aims to determine the effect of the application of e-commerce tax in Thailand, supporting factors of the application of Tax on e-commerce transactions in the territory of Thailand, as well as any obstacles experienced in implementing the Tax on e-commerce transactions. This research method is done by observation and documentation. The method of data analysis in this study uses descriptive methods so that in collecting data the authors make the method of observation and documentation, which then the results will be described according to what it is when collecting data. The results of this study prove that taxation on e-commerce transactions is mandatory for online merchants, given that tax regulations are clear and the country's highest income is derived from the taxation sector. However, the e-commerce business actors
have not been maximized, the socialization has not been carried out thoroughly and e-commerce transactions that are difficult to detect are forms of business that have their own problems, namely the difficulty of the government to establish clear and fair tax regulations.