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All Journal Jurnal Ilmiah Edunomika (JIE) Transekonomika : Akuntansi, Bisnis dan Keuangan
Susmala, Windy Fatma
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain Susmala, Windy Fatma; Jadidah, Wanti Nur; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.850

Abstract

This study aims to compare the e-commerce taxation system in Indonesia with several other countries that have already implemented digital tax policies. With the rapid development of the e-commerce sector, Indonesia faces a major challenge in creating regulations that can accommodate cross-border transactions and ensure tax compliance from local and foreign business actors. This study discusses the main differences between the tax systems implemented in Indonesia and countries such as the European Union, the United States, Australia, and Singapore. The main focus of this study is to analyze the differences in the types of taxes, collection mechanisms, and their impacts on entrepreneurs and state revenues. This study uses a quantitative descriptive approach with secondary data obtained from government reports and academic sources, as well as a survey of e-commerce actors in Indonesia. The results of this study are expected to provide insights for improving tax policies in Indonesia, especially in aligning the digital taxation system with global trends.
ANALYSIS OF CASE STUDY ON TAX DISPUTE OVER SALES DISCOUNTS ON INCOME TAX AND VAT: REVIEW OF LEGAL AND FINANCIAL IMPLICATIONS Ariza, Fiby; Susmala, Windy Fatma; Novelira N, Nindya; Wahono, Puji; Pahala, Indra
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13454

Abstract

This study delves into a case study on tax disputes over sales discounts on income tax and VAT, The study examines the legal and financial implications of sales discounts in the realm of e-commerce, emphasizing the importance of tax planning in navigating complexities and ensuring compliance with tax regulations. Highlighting the challenges faced by businesses in addressing tax disputes, the analysis offers valuable insights into the impact of sales discounts on income tax and VAT calculations. By exploring the legal framework and financial implications of tax disputes over sales discounts, the study provides a comprehensive overview of the complexities businesses encounter in the digital economy.
Co-Authors Ariza, Fiby Indra Pahala Jadidah, Wanti Nur Novelira N, Nindya Wahono, Puji