Digital Taxation of Platform-Based Companies in Indonesian Positive Law and Fiscal Justice for Conventional Businesses
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This study discusses digital taxation regulations for platform-based companies in Indonesian positive law and how these regulations reflect fiscal justice for conventional businesses and digital businesses that earn income from Indonesia. The method used is normative legal research supported by qualitative literature studies on legislation, doctrine, and international reports related to the digital economy and Base Erosion and Profit Shifting (BEPS). The results show that Indonesia has taken significant steps by imposing Value Added Tax (VAT) on cross-border digital products, appointing foreign providers as VAT collectors, and strengthening the legal basis in Law No. 7 of 2021 concerning Taxation Harmonization (HPP). This policy reduces the gap in treatment between conventional businesses and global platform companies, bringing the system closer to the principles of horizontal and vertical fairness. However, limitations in the regulation of income tax on the profits of multinational digital companies, adherence to the concept of permanent establishment, and challenges in tax administration capacity indicate that the expected fiscal justice has not been fully achieved. Indonesia's participation in the OECD/G20 Inclusive Framework on BEPS, particularly discussions on Pillar One and Pillar Two, provides an opportunity to strengthen Indonesia's taxation rights over the profits of digital companies that are highly dependent on the domestic market. This study recommends regulatory harmonization, simplification of digital tax administration, enhancement of tax authority capacity, and development of further empirical research to assess the effectiveness of digital tax regulations on fiscal justice and the business climate in Indonesia.
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Referensi
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