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All Journal The Scientia Law and Economics Review Journal of Business Issues Philosophy and Paradigm Review Journal of Public Administration and Policy Digital Economy and Digital Transformation Review Social Sciences and Humanity Studies Scientia Human Capital and Organizational Behavior Journal of Entrepreneurship and Financial Technology Criminal Law and Policy Review Journal of Information System and Technology Issues
Leo B. Barus
Pemerintah Kabupaten Tapanuli Tengah
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences

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Journal : Digital Economy and Digital Transformation Review

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TACKLING THE NON-COMPLIANCE OF TAXPAYERS ON DIGITAL ECONOMY IN INDONESIA: A RATIONAL CHOICE LITERATURE: A Rational Choice Literature Leo B. Barus; Yudha Pramana
Digital Economy and Digital Transformation Review Vol. 1 No. 2 (2022): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.152 KB) | DOI: 10.56282/deditr.v1i2.320

Abstract

The increasingly widespread internet penetration shows that digital taxes can be one of the levers of state tax revenue. However, there are still potential challenges of tax non-compliance that must be considered by the Directorate General of Taxes (DGT) to handle them, which one is by using rational choice theory. It was concluded that in dealing with tax avoidance and tax evasion in the digital economy sector in Indonesia, the DGT needs to consider rational choice theory (by exploring contexts consisting of certainty, uncertainty, strategy, and group choice) in establishing and enforcing the law.
Co-Authors Anis W. Hermawan Elvrida N. Sinaga Ryan S. Alam Yudha Pramana Yudha Pramana