Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Accounting Studies and Tax Journal
Posumah, Lenny M.
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Taxation of the Digital Economy: Assessing the Challenges and Opportunities for Governments and Multinational Corporations Posumah, Lenny M.
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/w6qes127

Abstract

This research reveals the challenges and opportunities in digital economy taxation and their application to tax policy and global business practices. The analysis was carried out through in-depth literature observations on key aspects, including tax revenue determination, cross-border transaction management, international collaboration, and digital tax solutions. Findings show that determining taxable income suffers from a variety of challenges, including prevention, tax planning activities, and optimization errors. On the other hand, cross-transaction management requires careful coordination to maintain data consistency and transaction integrity in complex scenarios. International cooperation is important in overcoming the challenges of digital taxation, although there is no international context in which a satisfactory solution has yet been achieved. The study also identifies methodological limitations and promising areas of future research, including geographic expansion, broader sector analysis, and exploring new technologies in tax administration.
Co-Authors