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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Ni Putu Anik Suardani
Polytechnic of State Finance STAN
Economics, Econometrics & Finance

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VALUE ADDED TAX ON DONATION-BASED FINTECH CROWDFUNDING Ni Putu Anik Suardani; Suparna Wijaya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2816

Abstract

Uptrend's use of donation-based crowdfunding to raise funds digitally from year to year has not been matched by discussions from the Value Added Tax (VAT) point of view in Indonesia. This study aims to explore the business process of kitabisa.com as one of the providers of donation-based crowdfunding services in Indonesia and review its VAT imposition scheme. The research was conducted using qualitative methods through interview and documentation techniques of data collection. The results of the research show that kitabisa.com acts as an intermediary that provides platform services for online fundraising within a certain period and earns returns by deducting 5% of each fundraising collected. The delivery of the platform provides services in the donation-based crowdfunding scheme as carried out by kitabisa.com fulfills the provision of the delivery of taxable services in Article 4 paragraph (1) letter c of the VAT Law and has the potential to be established as a taxable entrepreneur so that it is obliged to collect VAT on the delivery of the platform provides services it performs.
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