POTENTIAL FOR E-COMMERCE TAX RECEPTION ONLINE BUSINESSES IN INDONESIA

Miftha Rizkina;

Abstract

The imposition of Value Added Tax on developing online businesses in Indonesia must indeed receive more attention from the government. This is due to the large tax potential of the online business. The regulation of taxation in Indonesia has not yet specifically regulated the issue due to the pros and cons of this so that there is a norm of emptiness. The purpose of writing this scientific journal is to find out how the potential of state revenue through the imposition of Value Added Tax on online businesses in Indonesia. The research method used in this research is to use descriptive qualitative methods. The type of data in this study is qualitative data, where the data is presented in the form of words that contain meaning in the form of
data processed through interviews and an explanation of tax e-commerce for online businesses. Data collection is done by interview method. The results of research conducted with the interview method show that the potential for E-Commerce tax revenue for online businesses in Indonesia is very large, there are inhibiting factors in the imposition of E-Commerce Tax on online business actors, namely online businesses that are taxpayers and the government. In this case the government is expected to make rules that specifically regulate it so that online businesses that are taxpayers can fulfill their tax obligations by becoming a Taxpayer Entrepreneur so that they can properly utilize the potential of tax revenue.