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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Perspektif : Kajian Masalah Hukum dan Pembangunan Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan DE'RECHTSSTAAT Unes Law Review Yustisia Merdeka : Jurnal Ilmiah Hukum LEGAL BRIEF Jurnal Hukum Lex Generalis Journal of Law, Administration, and Social Science Jurnal Indonesia Sosial Teknologi Staatsrecht: Jurnal Hukum Kenegaraan dan Politik Islam Innovative: Journal Of Social Science Research Lex Journal : Kajian Hukum dan Keadilan Activa Yuris: Jurnal Hukum Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Indonesian State Law Review (ISLRev) Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Agustin Widjiastuti
Program Studi Hukum, Fakultas Hukum, Universitas Pelita Harapan
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : LEGAL BRIEF

 1 
Balancing Taxation in the Indonesian P2P Lending Landscape: Ensuring Fair and Equitable Treatment Agustin Widjiastuti; Nafis Dwi Kartiko
LEGAL BRIEF Vol. 12 No. 6 (2024): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i6.890

Abstract

This research aims to evaluate and compare the legal framework and tax policies of peer-to-peer lending (P2P lending) in various countries, using a normative juridical research approach. This research explores the tax implications and regulatory treatment of financial technology, particularly P2P lending platforms. The normative juridical research method focuses on the study of legal norms, principles, and doctrines. The results of this study show that there are significant similarities and differences in the VAT tax policies on P2P lending services in countries such as the European Union, Australia, Canada, and New Zealand. Each country recognises contributions under the P2P lending model as the provision of credit, which is generally exempt from VAT. However, there are differences in the treatment of the credit itself, eligibility for input tax credits, and the application of the principle of fiscal neutrality. From an Indonesian perspective, it is important to adapt tax regulations to digital innovations in the financial sector, considering the unique characteristics of technology-based financial services such as P2P lending. This policy should be able to address the complexity of services provided by P2P lending platforms and ensure fair and equitable tax treatment
Balancing Taxation in the Indonesian P2P Lending Landscape: Ensuring Fair and Equitable Treatment Widjiastuti, Agustin; Kartiko, Nafis Dwi
LEGAL BRIEF Vol. 12 No. 6 (2024): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i6.890

Abstract

This research aims to evaluate and compare the legal framework and tax policies of peer-to-peer lending (P2P lending) in various countries, using a normative juridical research approach. This research explores the tax implications and regulatory treatment of financial technology, particularly P2P lending platforms. The normative juridical research method focuses on the study of legal norms, principles, and doctrines. The results of this study show that there are significant similarities and differences in the VAT tax policies on P2P lending services in countries such as the European Union, Australia, Canada, and New Zealand. Each country recognises contributions under the P2P lending model as the provision of credit, which is generally exempt from VAT. However, there are differences in the treatment of the credit itself, eligibility for input tax credits, and the application of the principle of fiscal neutrality. From an Indonesian perspective, it is important to adapt tax regulations to digital innovations in the financial sector, considering the unique characteristics of technology-based financial services such as P2P lending. This policy should be able to address the complexity of services provided by P2P lending platforms and ensure fair and equitable tax treatment
Co-Authors Andrian Nathaniel Andyna Susiawati Arief Satrya Budianto Astrid Athina Indradewi Dave David Tedjokusumo Dave Tedjokusumo Denis Yusuf Mercury Douglas Lucky Hanny Mandagi Dwi Kartiko, Nafis Enge Christina Ester Nathania Davita Sitanggang F.X. Wartoyo Fransisca, Ika Ina Rosmaya Jessica Joshua Evandeo Irawan Joshua Evandeo Irawan Kartiko, Nafis Dwi Lihu, Andrew Hizkia Lengkey Maria Teresa Wensen Nafis Dwi Kartiko Nafis Dwi Kartiko Nafis Dwi Kartiko NAFIS DWI KARTIKO Paula Paula Rizkyka Giovani, Sheline Sari Mandiana Sari Mandiana Setyabudhi, Jusup Jacobus Soedibyo, Anthonius Adhi Tedjokusumo, Dave David Yuni Putri Dewantara