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All Journal Indonesian Tax Justice Review
Rayyan Harits Anshari
Universitas Negeri Semarang

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Taxation of Cross-Border Digital Services after Supreme Court Rulings in Indonesia Rayyan Harits Anshari
Indonesian Tax Justice Review Vol. 2 No. 2 (2025): May, 2025
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/9fs40b66

Abstract

Recent Indonesian Supreme Court rulings have addressed the taxation of cross-border digital services. This paper analyzes these decisions to assess their implications for tax justice and digital economy governance. Using jurisprudential analysis, the study examines interpretations of permanent establishment and source rules. The findings indicate evolving judicial recognition of digital economic presence. The global contribution of this study lies in offering early judicial insights from a developing country confronting digital taxation challenges. Indonesia’s experience informs international debates on adapting tax concepts to digital business models and contributes to global tax justice scholarship.
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