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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Destiny Wulandari
Directorate General of Taxes
Economics, Econometrics & Finance

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E-Commerce Value-Added Tax Enforcement Strategies: A Comprehensive SWOT Analysis Approach Destiny Wulandari; Antonius Ragil Kuncoro
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 2 (2026): Rethinking Tax Administration in the Digital Economy: From Data Analytics to Co
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/zy1j0x93

Abstract

Tax enforcement is the single key factor that motivates tax compliance. It can enhance tax compliance because of the element of deterrence.  This study seeks to identify tax enforcement strategies that enhance E-Commerce Value-Added Tax (VAT) compliance in Indonesia. Conducting a qualitative methodology, the research explores document analysis, interviews, and focus group discussions with interviewees. A content analysis of the data was performed to identify Strengths, Weaknesses, Opportunities, and Threats (SWOT) to formulate tax enforcement strategies. The results of the study indicate that combining Strengths and Opportunities was the most appropriate strategy. The S-O strategies consist of: 1) integration of the registration system; 2) tax audit; 3) tax examination abroad; 4) service of document; 5) penalty imposition; 6) assistance in collection; and 7) access termination. The implications of implementing these strategies need collaboration with other parties and countries, using comparative data and international treaty instruments, and utilizing invoice data reported by taxable entrepreneurs. While numerous studies have discussed E-Commerce Value-Added Tax, this research is novel in its focus on tax enforcement strategies through a comprehensive SWOT analysis.
Co-Authors Antonius Ragil Kuncoro