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Journal : Media Iuris

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Digital Taxation on Over-The-Top Services: A Comparative Study of Regulations in Indonesia and the ASEAN Region Sugeng; Aidy, Widya Romsindah; Jr., Andre Cardenas
Media Iuris Vol. 8 No. 2 (2025): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v8i2.71267

Abstract

Digital transformation has driven the rapid growth of Over-the-Top (OTT) services in the ASEAN region, including Indonesia, presenting new challenges for national tax systems. The digital and cross-border nature of the OTT business model, operating without the need for a physical presence (permanent establishment), has led to regulatory gaps in taxation, particularly in the collection of Value Added Tax (VAT) and Corporate Income Tax (CIT) for foreign OTT companies. This study aims to analyze digital tax policies for OTT services in Indonesia and compare them with those of ASEAN countries, including Singapore, Malaysia, Thailand, and Vietnam. The research uses a normative juridical method, employing both a statutory approach and a comparative approach. The data are sourced from national and international regulations related to digital taxation, academic journals, and policy studies from global organizations such as the Organisation for Economic Co-operation and Development (OECD) and G-20. The analysis compares OTT tax regulations across Indonesia and selected ASEAN countries to identify similarities, differences, and implementation challenges in digital tax policy. The findings indicate that The Association of Southeast Asian Nations (ASEAN) countries adopt diverse approaches to taxing OTT services, such as the Goods and Services Tax (GST) in Singapore, the Digital Servicce Tax (DST) in Malaysia, and Digital Income Tax Regimes (DITR) in Vietnam and Thailand. These measures reflect concerted efforts to enhance fiscal fairness, increase state revenue, and foster the sustainable growth of the digital economy. For Indonesia, it is recommended to strengthen its DST framework, implement technology-driven monitoring systems utilizing big data and Artificial Intelligence (AI), and align its digital taxation policies with international standards.
Co-Authors Abby Gina Boangmanalu, Abby Gina Adhalia Septia Saputri Adi Nur Rohman Aidy, Widya Romasindah Aidy, Widya Romsindah Akbar, M. Hafid Alfandani Aldini, Vega Alexia Xandra Amin Tohari Anas Rahmad Hidayat Andini Safitri Anggraini, Dian Ayu Tria Anis Malik Toha Atmoko, Dwi Aura Azzara Ram Ardyanti Avini, Tertia Azainil Azainil Azzara Ram Ardyanti, Aura Badrus Zaman Baihaki, Ahmad Bambang Suhada Basuki Rahmad Bima Sumbika Karwita Rahmana Budi Prayitno Bupu, Maria Goreti Dafosta, Maria Theresiana Dewi, Citra Cerya Mulya Diah Nurdiawaty Diah Nurdiwaty Dian Herawati Dian Novita Sari, Dian Novita Dwi Atmoko Dzulkarnain, Ariefin Ediyanto Eko Prasetyo Erwin Owan Hermansyah Essha Kakesha Rajabiah Esther Masri Fachry Abda El Rahman Faisol Fauzan Ramadhan Fitri Hidayati Fitriana, Diana Fitriani Hanif Maulaniam Sholah Harinto Nur Seha Hasibuan, Mhd Amin HERU SISWANTO Hukmiyah, Mas'adatul Hunny, Aura Tria Indah Kurnia Indra L. Nainggolan Indra Lorenly Nainggolan Insani, Salsabila Robbani Jantarda Mauli Hutagalung Jati Imantoro Jr., Andre Cardenas Julianda, Rindy Juniati, Puput Aulia KATNI KATNI Khaerani, Fatih Khafabi, Ian Rafi Kharisma Sakin Kintan R. Virdauzy Laksana, Prangga Budi Lindri Purbowati Mahendra, Figo Ryan Marissa Kemala Dirgantini Marko Ferdian Salim, Marko Ferdian Meilya Nur Prianjani Mevi Auriel Sefianing Putri Mila Wijayanti Moh. Anas Muh. Ihsan Muhammad Yamin Muhtadin, Achmad Nainggolan, Indra L Nani Septiana Naupal Ni Putu Indah Permata Sari Nova Aulia Rahma Nasution Noviriska Nuri, Ahmad Nuriyah, Sitta Nurul Iman Nuryanto Praminiarto, Hendri Pramudita, Tito Puji Astuti Puput Rustianne Febri Hadi Puspita, Erna Putra, Lintang Andika Putra, Wahyu Ananda Putri, LG. Saraswati Rahma, Zulfiana Ayu Rara Amalia Cendhayanie Ratni Sirait Rio Septian Riswandhita, Yanuar Riyanto Rohman, Adi Nur Romasindah Aidy, Widya Rosadi, Khumaini Rosid, Andiana Rosita Ruslan Abdul Gani Russell Ong Sanubari, Febrian Septian Dwi Arinda Shagti, Ruhita SIGIT PUJI WINARKO Silalahi, Ronaldo Saputra Sjamsir, Hasbi Solikah, Mar’atus Sri Retnaning Rahayu Sri Wahyuni Sukeriyadi, Mutmainnah Susilawati S.S.R Suwarto Suwarto Syahrani, Abd. Wahab Syahruddin, Erwin Tundo, Tundo Tyas Ayuningrum ur Seha, Harinto N Vianda, Tisa Reta Widiawati, Hestin Sri Windi Ikhsa Velani Yohana Ika Daniati Yuliana, Chelda Yulida, Rina Zainab, Nina Zaman , Badrus Zurqoni