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Agrevinna Beatrice
Universitas Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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POTENTIAL REVENUE OF VALUE ADDED TAX FROM TRADE TRANSACTIONS THROUGH THE ELECTRONIC SYSTEM Agrevinna Beatrice; Sri Yani Kusumastuti
Jurnal Apresiasi Ekonomi Vol 11, No 2 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i2.634

Abstract

This study aims to estimate the potential revenue of taxing the digital commerce transaction in Indonesia by implementing Value Added Tax on e-Commerce. The estimation is calculated from Indonesia’s electronic commerce projection from Statista in three scenarios, optimistic scenario, moderate scenario, and pessimistic scenario. The estimated VAT on e-Commerce revenues from these three scenarios are then compared with the VAT revenue in State Budget 2020. The estimations show that imposing VAT on e-commerce can raise 3,02-5,35% VAT revenue target in 2020.
Co-Authors Sri Yani Kusumastuti