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Sumartono Sumartono
FKIP Universitas Lambung Mangkurat Banjarmasin
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Journal : Journal Evidence Of Law

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Effevtiveness of Regulations for Collecting Income Tax From E-Commerce Transactions Through Social Media Tax Fairness For MSMES Sumartono, Sumartono; Hamid , Adnan; Nur Hidayati, Mashlihati; Suasoongnern , Sineenart
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1708

Abstract

The information technology revolution has changed the face of global trade, including in Indonesia. Rapid advances in digital technology have had a significant impact on the national trading system, where buying and selling activities are no longer limited to conventional trade but have developed into electronic-based trade transactions. This study analyzes the effectiveness of regulations on the collection of income tax from e-commerce transactions via social media on tax fairness for MSMEs in Indonesia. The evolution of e-commerce tax regulations shows a gradual development from the 2021 HPP Law to PMK 37/2025, but there are still significant legal gaps in the regulation of transactions via social media platforms such as Instagram, Facebook, and WhatsApp Business. Using a normative legal research method with a legislative and conceptual approach, this study applies Soerjono Soekanto’s theory of legal effectiveness and John Rawls’ theory of justice as analytical tools. The findings indicate that PMK 37/2025 is ineffective in reaching social media transactions due to the informal characteristics of these platforms that enable transactions without formal registration, payments through personal transfers, and communication via private chats. This regulatory gap creates distributive injustice that disadvantages traditional MSMEs, who are bound by strict tax obligations while competitors on social media can avoid tax burdens. Soekanto’s theoretical analysis shows the regulation fails to meet the implementability criteria for the social media segment, while Rawls’ theory identifies violations of equality and reasonableness principles that create unfair competition. The study concludes that comprehensive regulation combining technological automation with procedural simplification is necessary to achieve equitable competitive conditions for all business actors.
Co-Authors A. Rahman ABD. MALIK Abdullah Said Abdurrahman Jemat Adipta Wisnu Wardhani Aflahatun, Nur Ahmad Najib Ahmad Redi, Ahmad Aldo Faisol, Muhammad Mahroma Amin, Fadillah Aminudin, M. Aminudin, M. Anantadjaya, Samuel PD Anggita, Arnes Ardi, Syaiful Aria Putra, Niko Aryati, Yumi ASEP SAEFUDDIN Asep Saefudin asmil, Ferdinal Ayu Pradita, Nadia Anggie Badat Muwakhid Badriyah, Nufus Imamil Bakri, Asri Ady Bambang Santoso Haryono Berlilana Berlilana Budi Astuti Defika, Chintara Dewi, Nita Komala Dharmanto, Agus Dinasari, Irawati Dwi Saputro, Randy Dwiadi, Denianto Dwinto, Dwinto Edi Widayat edy susanto Efendi, Salsa Eko Suryanti Endang Sulistianingsih Erik Yustari Ermawati, Yana Faisal Santiago, Faisal Fajar Prihatini Firdiawan, Khairuh Fitrianti, Andi Fitriyah, Shobihatul Habibi, Fikri Hairoh, Nikhmatul Hamid , Adnan Hani Astuti Hermawan Hermawan Heza Sridevi Hidayat, Z Humaira, Sahira Ikbal Rachmat Intan Dwi Cahyani, Intan Dwi Irwan Moridu Iskandar, Dina Trisiana Iskandar, Dina Trisiana Karmila, Mely Khairul Muluk, MR. Krisna Rendi Awalludin Kumar, Atul Kurnia, Neneng Langita, Yasha Legowati, Endang Legowati, Endang Martono, Boedi Maulida, Putri MB, Galih Meilani, Lutfia Meilani, Lutfia Melinda, Sefi Miranda, Prahasti Mokh. Anang, Herwanto Mudawamah Mudawamah Muhamad, Nurita Muhammad Ridhwansyah Pasolo Muna, Siti Umamah Naili Nadhifatuzzahro, Auly Nakamnanu, Kusi Hendra Nasir Nasir Nata, Wishnu Sajiwa Navalino, R Djoko Andreas Nisa’us Sholikah Noor, Dani Vardiansyah Normalina Normalina, Normalina Novanda, M. Rizky Fajar Nur Arsyad, Susalti Nur Hidayati, Mashlihati Nurul Humaidah Nurul Qomariyah Ofridaningsih, Ofridaningsih Padmasari, Arumtyas Puspitanig Pangestu, Bima Ade Pohan, Hema Dayita Prastiwi, Lusiana Priyatna, Fatriyandi Nur Puspasari, Indah Wahyu Tri Putri, Erika Pradana Ramadhan, Dwi Nur Andini Putri Ramli, Muh. Ruslan Renika Hasibuan Riswadi Riswadi, Riswadi Rofiudin, Rofiudin Rozi, Ahmad Fakhrur Rusdianto, Edi Rusdiyanto, Edi Saridewi, Prita Septiani, Novia Dwi Serli Maliyah, Serli Setijani, Erna Simanjuntak, Nensy Megawati Siti Rochmah Siti Saroh Sri Susilowati Suasoongnern , Sineenart Sufyati HS Sumiati Sumiati Syaiful Hidayat, Syaiful Tallaut, Yuli Marlen Tangkin, Wiyun Philipus Teguh Pribadi Tini, Eti Wuki Tjahjanulin Domai Tobing, Victor MTL Triyugo Winarko, Triyugo Umi Kalsum USMAN ALI Wardah, Afifah Wardhani, Widya Desary Setia Wibowo, Heru Budi Widiyanto, Aldi Widyastuti, Dina Wildan Akbar Hashemi Rafsanjani Wiwik Handayani Yaya Sonjaya Yulia Nur Ekawati Yumi Ariyati Yusnita, Jessy Zainal Arifin Hoesein Zinggara hidayat Zubaidah, Ida