Open AccessKEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE
Author(s) -
Amelia Cahyadini,
Indra Oka Margana
Publication year - 2018
Publication title -
veritas et justitia
Language(s) - English
Resource type - Journals
eISSN - 2460-4488
pISSN - 2460-0555
DOI - 10.25123/vej.3071
Subject(s) - certificate , government (linguistics) , revenue , business , normative , indonesian , tax revenue , accounting , economics , public economics , law , political science , computer science , linguistics , philosophy , algorithm
E-commerce poses a challenge to establishing a viable tax system. The Indonesian 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 self-assessment 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 Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.