Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Sociological Jurisprudence Journal
Sari Ramadhanti
Universitas Indonesia
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Imposition of Digital Taxes in E-commerce Sari Ramadhanti; Tjip Ismail
Sociological Jurisprudence Journal Vol. 6 No. 1 (2023)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/scj.6.1.2023.50-55

Abstract

In the business world, information and communication technology offers an advantage in terms of supporting online commercial transactions, also known as Electronic System-Based Trade (E-commerce). Tax is one of the most significant governmental revenues for national development. It aims to increase people's prosperity and welfare, which requires a lot of economic resources. The objectives of this paper is to learn more about the regulations surrounding Digital Tax in e-commerce. This study's research method is a normative research method with a statutory approach. The the result reveal that there is no difference between e-commerce and traditional commerce in terms of the economic advantages provided; the only difference is in the method of completing transactions or the media used to meet sellers and customers. The criteria for Permanent Establishment (BUT) are being expanded with the goal of requiring corporations domiciled abroad to pay income tax even if they do not have a physical office in Indonesia.
Co-Authors Tjip Ismail