Veritas et Justitia
Vol 4, No 2 (2018): VERITAS ET JUSTITIA

KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE


Cahyadini, Amelia, Oka Margana, Indra



Article Info

Publish Date
24 Dec 2018

Abstract

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.


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