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All Journal Media Riset Akuntansi Journal The Winners JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE)
Sylvia Fettry E.M
Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : International Research Journal of Business Studies (E-Journal)

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STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

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Abstract

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.
Co-Authors Adya Hermawati Ali, Shujahat Amelia Setiawan Dewanti, Monica Paramita Ratna Putri Endang Fatmawati Felisia . Granita Chrysantiami, Granita Hamfri Djajadikerta Hanjaya, Sharon Callista Hersan, Kheren Yutinsia Husin Husin, Husin Lusanjaya, Gery Raphael Lusy Suprajadi Mandalaputri, Renata Puji Astuti Rahayu Purbaningsih, Yuli SANTOSO, R Tri Priyono Budi Sembhodo, Abimanyu Tuwuh Susriyanti, Susriyanti Syamsul Bahri Wibowo, Teguh Setiawan