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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen Business Innovation and Entrepreneurship Journal Ilomata International Journal of Management Journal of Economics and Business UBS Ilomata International Journal of Management Journal Of Human And Education (JAHE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL PARADIGMA: Journal of Sociology Research and Education Journal of Knowledge Management Sinergi International Journal of Logistics Moneta : Journal of Economics and Finance
Cupiadi, Hedi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Global Challenges in Digital Taxation: Policy, Administration, and Sustainable Development Cupiadi, Hedi
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.931

Abstract

The rapid expansion of the digital economy challenges traditional tax systems that rely on physical presence. This review synthesizes global regulatory issues of digital taxation and their fiscal implications. OECD initiatives, particularly the BEPS and Two-Pillar Solution, form the basis of reform, though implementation remains uneven. While European states adopt national digital services taxes, countries like India and Indonesia pursue localized strategies. Challenges persist, including limited fiscal capacity, administrative barriers, and legal uncertainties. Despite these obstacles, digital taxation can enhance fiscal sustainability and support development goals. The review emphasizes the need for international cooperation, adaptive policies, and technological innovation. Future research should examine cryptocurrency regulation and links with environmental sustainability.
Co-Authors Ahmad Faisal Ayuni, Sri dewi, artika Dini Turipanam Alamanda Eka Mustika, Eka Fadhilah, Sarah Nurul Febrianto, Daffa Falih Garliani, Gita Gunardi Gunardi Hamdani, Nizar Alam Hanifah, Hani Siti Kurnaeli, Kurnaeli Kurniawan, Deri Alan Magnaz Lestira Oktaroza Musaropah, Ucu Nurazizah, Devianti Nurhasan, Rohimat Prayoga, Cepi Juniar Putri, Marissa Disthy Rahmania, Sifa Rosandi, Rosandi Ilham Ramadan Setiawan, Rahyuniati Sopannadi Sunarya, Agi Hendrawan Tutik Siswanti Veranita, Mira Wufron Wufron Yulianti, Windi Yusuf*, Ramayani