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- W4251488883 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." @default.
- W4251488883 created "2022-05-12" @default.
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- W4251488883 date "2018-12-24" @default.
- W4251488883 modified "2023-10-16" @default.
- W4251488883 title "KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE" @default.
- W4251488883 doi "https://doi.org/10.25123/vej.3071" @default.
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