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Sari, Devina Puspita
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Fair Competition in The Digital Era: Indonesia’s Tax Reform Through Significant Economic Presence Sari, Devina Puspita; Ikhsan, Sy. Muhammad
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.48801

Abstract

This study examines the development of the Permanent Establishment concept within the Indonesian tax system, the transition to the Significant Economic Presence (SEP) concept under Tax Harmonization Law. The emergence of SEP was driven by digital cross-border business models that allow multinational enterprises to derive economic benefits from Indonesia without a physical presence or permanent establishment. This study is a normative juridical, applying legislative and conceptual approaches in analyzing regulations concerning place of business and SEP concept, as well as to assess their implications for competition law in Indonesia. The research findings indicate that the implementation of SEP constitutes a strategic government measure to broaden the taxation base and overcome the limitations of the place-of-business concept, which previously focused on physical presence. By establishing criteria based on transaction value, number of users, and consolidated gross turnover, SEP provides a legal basis for taxing foreign companies that derive economic benefits from Indonesia, while also promoting fair business competition by closing loopholes for tax avoidance, align with the aims of the Anti-Monopoly Law, which ensuring equal business opportunities, safeguarding the public interest, and fostering a fair, conducive, and efficient business climate.
Co-Authors Aktris Nuryanti, Aktris Ariestanti, Catarina Aprilia Asikin, Uti Awaka, M. Qahar Devi, Yesica Novrita Dewi, Arfiana Dwi Aditiyarini Ikhsan, Sy. Muhammad Ismawartati, Ismawartati Karlina, Dina Kawasugi, Regiyan Drinin Khoiriyah, Azulfatun Leksono, Agus Satrio MANUEL HUTAPEA, MANUEL Naridha, Alifah Nur Fitriana Puspita, Riza Rachmawati Rachmawati Rahayu, Putri Nur Sekar, Anggrea Siti Rohani Sukarno, Friska Intan Tengku Andrias Prayudha Wati, Merlin Dyah Widiyastuti, Sri Yaniza, Tiza Yuniati, R. A. Norromadani