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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Educoretax
Wulandari, Destiny
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Tentang PPN PMSE Indonesia: Masih Ada yang Perlu Diperbaiki? Wulandari, Destiny
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2494

Abstract

This study aims to find out a concept behind e-commerce VAT enactment and dig review materials to be a guidance to improve the existing e-commerce VAT collection system in Indonesia. This study uses narrative literature review on 20 international literatures regarding e-commerce VAT in digital economy era. The results conclude that there is nothing wrong with the e-commerce VAT enactment on digital transaction although there are some challenges ahead. The e-commerce VAT collection system that involves e-commerce business actors as the VAT collectors is a common system. To prevent a higher collection cost, VAT can be imposed on all types of transaction either business-to-business transactions or business-to-consumer transactions and on all types of goods and services either the low-value ones or not. Establishing adequate monitoring system, creating strict law enforcement rules, and making a detailed e-commerce VAT collection guidance are several efforts that can be done to improve e-commerce VAT collection system in Indonesia.
Trade Openness And Service Sector For Income Tax Revenue: Exploring Government Expenditure’s Role Within Wulandari, Destiny; Wijaya, Suparna
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.730

Abstract

This study aims to examine the effect of trade openness and service sector on income tax revenue in East Asia and Pacific countries from 2008 to 2019. It was examined by setting government’s expenditure as a moderating variable and manufacturing sector and regulatory quality as control variables. It was performed by using a panel-corrected standard error (PCSE) model. The results of the study show that prior to moderation, trade openness has no significant effect, while the service sector has a significant negative effect on income tax revenue. After being moderated by government’s expenditure which has a significant positive effect on income tax revenue, the government’s expenditure moderates the effect of trade openness and the service sector on income tax revenue. However, the moderation only increases the trade openness’ effect on income tax revenue. The service sector’s effect on income tax revenue is reduced by the moderation. It implies that the optimization of income tax revenue can be carried out through government’s expenditure so that the trade openness and the service sector can be boosted. However, to prevent the negative effect of the service sector on income tax revenue, additional efforts are needed to make the informal sector from the service sector as the source of negative effect become the formal sector.
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