Hartanto, Susanna (2020) Addressing the tax challenges of e-commerce transactions. International Journal of Financial, Accounting, and Management., 2 (1). pp. 29-39. ISSN 2656-3355
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Abstract
Purpose: This study aimed to explore e-commerce taxation in Indonesia including some factors that were supporting and also challenging the implementation of e-commerce taxation Research Methodology: Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection used semi-structured interview, observation, and documentation. Data analysis of this research was using descriptive method. Results: The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Limitations: The limitation of this study was the amount of interviewees due to time limitation. In future research, the amount of interviewees can be added and split into four types of e-commerce transactions according to Directorate General of Taxation Circular No 62 Year 2013. Contribution: A clear and fair e-commerce tax rules should be prepared in good manner to detect e-commerce transactions by government. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways to collect taxation from e-commerce transactions.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | E-Commerce, Digital taxation, Tax, Unified approach How to cite: Hartanto, S. (2020). Addressing the tax challenges of e-commerce transactions. International Journal of Financial, Accounting, and Management, 2(1), 29-39. |
| Subjects: | Business > Accounting Diploma |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 25 Sep 2020 06:56 |
| Last Modified: | 25 Sep 2020 12:01 |
| URI: | https://repository.ukwms.ac.id/id/eprint/23560 |
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