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All Journal INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) International Journal of Teaching and Learning (INJOTEL) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) International Journal of Social and Education (INJOSEDU)
Hadenan Towpek
Universiti Teknologi Mara Cawangan Sarawak, Malaysia
Religion Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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TAXING THE DIGITAL INDUSTRY: NAVIGATING THE NEW LEGAL AND POLICY LANDSCAPE Loso Judijanto; Rita Hayati; Iyad Abdallah Al- Shreifeen; Hadenan Towpek
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 11 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

The digital industry, which is often not bound by geographical boundaries, presents great challenges to the traditional taxation system, especially in terms of determining jurisdiction and profit allocation. The research method used is literature. The results show that tax reform in the digital era requires a multifaceted approach that includes policy reform, implementation of modern technology, and effective international coordination and cooperation. These results provide guidance for policymakers to create a more equitable, inclusive, and sustainable tax system in the face of the evolving dynamics of the digital industry.
Co-Authors Abdul Wahab Syakhrani Al-Amin Al-Amin Andi Hafidah Ekha Sri Sugiarti Ellyta Ellyta Erwin Erwin Esther Hesline Palandi Gunawan Widjaja Haryanto, Haryanto Ignatius Septo Pramesworo Irda Suriani Iyad Abdallah Al- Shreifeen Kasmudin Mustapa Loso Judijanto Lucky Mahesa Yahya Melyana R Pugu Miranu Triantoro Mohd Syahrin Novianty Djafri Pupung Purnamasari Ramdan Yusuf Rita Hayati Shohib Muslim Silvia Ekasari Sulistiani, Indah Teti Anggita Safitri, Teti Anggita Usman Tahir Wulandari Wulandari Yusdin Gagaramusu