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Maria Emelia Retno Kadarukmi
Universitas Katolik Parahyangan, Indonesia
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Journal : jurnal syntax admiration

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Pajak Iklan Online Maria Emelia Retno Kadarukmi
Jurnal Syntax Admiration Vol. 5 No. 8 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i8.1505

Abstract

This paper sheds new light on the question of how to build a tax model for online advertising and digital companies. Policy measures to tax transnational companies, including digital companies, should be based not only on the question of where and how much value is generated, but also on the question of who generates how much value. The legal definition of ‘digital permanent enterprise’ used in the context of online company taxation should be built on the understanding that only human labor creates the economic value of commodities. To counter the dominance of non-profit monopoly platforms on the Internet, the creation of public Internet services is a viable policy option. Introducing an online advertising tax is an ideal financial foundation to support the creation of public service Internet platforms and civil society Internet platforms.
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