Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Tax Justice Review
Natalia Grace Dewi Puspa
University of the Philippines Cebu

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Digital Economy Taxation in ASEAN: Comparative Approaches and Equity Challenges Natalia Grace Dewi Puspa
Indonesian Tax Justice Review Vol. 2 No. 4 (2025): November, 2025
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/br7fh025

Abstract

The digitalization of the economy has posed significant challenges to taxation across Southeast Asia. This paper compares digital taxation approaches in Indonesia, Singapore, and Vietnam to assess their equity and justice implications. Using comparative legal analysis, the study examines VAT on digital services, withholding mechanisms, and nexus rules. The findings reveal divergent policy approaches reflecting varying levels of administrative capacity. The paper argues that lack of regional coordination risks regulatory arbitrage. The global contribution of this study lies in providing a regional perspective on digital tax justice in developing and middle-income economies. The ASEAN experience informs global debates on equitable digital taxation frameworks.
Co-Authors