The Implementation of Income Tax Imposition on Online Business Operators in Indonesia Based on Current Tax Regulations

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Published: 2023-07-16
Keywords:
Income Tax Online Business Tax Regulations Digital Supervision E-commerce Tax Compliance Online Transactions

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Moch. Kusen
Sunan Giri University of Surabaya, Indonesia
Samsul Arifin
Sunan Giri University of Surabaya, Indonesia
Novritsar Hasitongan Pakpahan
Sunan Giri University of Surabaya, Indonesia
Ella Anastasya Sinambela
Sunan Giri University of Surabaya, Indonesia
Sulani
Sunan Giri University of Surabaya, Indonesia

Abstract

The imposition of income tax on online business operators in Indonesia has emerged as a critical issue amidst the rapid growth of e-commerce and digital transactions. Existing tax regulations, including the Income Tax Law and Government Regulation on Electronic-Based Trading Systems, have established tax obligations for online entrepreneurs. However, their implementation continues to face challenges, particularly in identifying business actors and monitoring cross-border online transactions. This article examines the effectiveness of tax regulation enforcement in the online business sector and its implications for economic equity and fiscal stability. Strengthening oversight mechanisms and enhancing transparency are expected to foster a healthier business environment. The findings also offer recommendations for regulatory improvements and the development of a taxation system that is adaptive to digital technologies. More efficient implementation will contribute to achieving fiscal objectives and promoting sustainable growth in the digital economy.

Article Details

Issue

Vol. 3 No. 2 (2023): Journal of Social Science Studies (JOS3)

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Articles

How to Cite

Kusen, M. ., Arifin, S., Pakpahan, N. H. ., Sinambela, E. A. ., & Sulani. (2023). The Implementation of Income Tax Imposition on Online Business Operators in Indonesia Based on Current Tax Regulations. Journal of Social Science Studies, 3(2), 107-114. https://jos3journals.id/index.php/jos3/article/view/259

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