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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Handhung Dwi Nugroho
Directorate General of Taxes
Economics, Econometrics & Finance

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Toward seamless taxation through a split payment mechanism on the marketplace and Quick Response (QR) payment system Handhung Dwi Nugroho
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.512

Abstract

The rapid development in Indonesia's digital economy offers both challenges and prospects for the Directorate General of Taxes (DGT) in tax collection. Despite the intricacy of monitoring digital transactions, their electronic data can be efficiently collated. Through a desk review, the author discusses government strategies to boost tax revenue from the digital economy and suggests a split payment mechanism for marketplace transactions and Quick Response (QR) Payment Systems. This mechanism benefits both taxpayers and the DGT by simplifying tax obligations, increasing revenue, and streamlining cash flow for the latter, all at reduced supervision costs.
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