IMPLEMENTATION OF E-COMMERCE TAX

MOHAIMIN

Abstract

E-commerce poses a challenge to establishing a viable tax system. The Brunei Darussalam Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually. The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing selfassessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Brunai Darussalam a rule should be established obligating e-commerce actors to obtain a certificate of reliability (trust mark). This will improve government and public monitoring capability