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All Journal Jurnal Teknik Industri Terintegrasi (JUTIN)
Nor Hasan
Universitas 17 Agustus 1945, Surabaya
Decision Sciences, Operations Research & Management Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Efektivitas Pemungutan PPN PMSE di Indonesia: Analisis Dokumen Regulasi dan Arsip Fiskal Nor Hasan; Adam Musthofa; Valin Arfina Sari Herlambang; Azarya Bartholomeus Djonien; Eva Dwi Fani
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 3 (2026): July
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i3.60473

Abstract

This study aims to analyze the effectiveness of Value Added Tax collection on Electronic Commerce (VAT on PMSE) in Indonesia. The study employed a qualitative-descriptive approach with secondary data analysis, drawing on regulatory documents and fiscal archives from 2020 to 2026. The findings show that VAT on PMSE revenue grew consistently, reaching a cumulative total of IDR 38.76 trillion as of March 2026, contributing 76.7% of total digital economy tax revenue. However, its share of national VAT receipts remained limited at 0.82%. Regulatory dynamics reflect adaptive government responses, though fiscal inequality between foreign and domestic businesses remains a key challenge.
Co-Authors Adam Musthofa Azarya Bartholomeus Djonien Eva Dwi Fani Valin Arfina Sari Herlambang