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All Journal Jurnal Ilmiah Edunomika (JIE) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Social And Economics Research Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Global Leadership Organizational Research in Management
Eko Cahyo Mayndarto
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TAXATION CHALLENGES IN INTERNATIONAL E-COMMERCE TRANSACTIONS Loso Judijanto; Caroline Caroline; Eko Cahyo Mayndarto
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2780

Abstract

International e-commerce transactions present a range of complex taxation challenges, affecting tax authorities around the world. Key challenges include difficulties in determining tax jurisdiction due to the cross-border nature of digital transactions, which creates ambiguity regarding tax collection rights. In addition, the identification and tracking of e-commerce transactions is often hampered by the anonymous and global nature of digital transactions, which enables tax evasion. The issue of tax policy harmonisation between countries is also an obstacle, given the different tax systems and rates applicable in each country. To overcome these challenges, international cooperation and multilateral agreements are needed that can create fair and efficient tax standards and procedures for all parties involved.
Co-Authors Arfandy Dinsar Asri Ady Bakri Caroline Caroline Ida Harahap Kayla Malda Afrizza Liliana Rizkidayanti Loso Judijanto M. Ridlwan Hambali Maudina Inayah Mega Arisia Dewi Moh. Fajar Sutoyo Moh. Muchlis Djibran Ningsih, Tri Widyastuti Orni Juliati Regina Siri Rini Novianti Sabarkita Sembiring Sandriana J Nendissa Setiawan Hariyadi Shofia Asry Wati Rosmawati