Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Andi Andi
Faculty of Economics and Business, Sultan Ageng Tirtayasa University
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE IMPACT OF THE DIGITAL ECONOMY ON TAX POLICY IN INDONESIA Andi Andi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of the digital economy has had a significant impact on taxation policy in Indonesia. Changes in business models, especially through e-commerce and digital financial transactions, pose new challenges for traditional taxation systems, which tend to be less relevant. To deal with these changes, the Indonesian government needs to develop effective regulations to accommodate the dynamics of the digital economy and ensure tax compliance from domestic and international businesses. Initiatives such as the imposition of Value Added Tax (VAT) on digital products and services from foreign companies are one of the concrete steps that are expected to increase state revenue and create tax justice. In addition, strengthening information technology infrastructure and a transparent and efficient tax administration system, as well as educating the public about tax compliance, are important factors that support taxation policies in a sustainable digital economy.
THE IMPACT OF THE DIGITAL ECONOMY ON TAX POLICY IN INDONESIA Andi Andi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of the digital economy has had a significant impact on taxation policy in Indonesia. Changes in business models, especially through e-commerce and digital financial transactions, pose new challenges for traditional taxation systems, which tend to be less relevant. To deal with these changes, the Indonesian government needs to develop effective regulations to accommodate the dynamics of the digital economy and ensure tax compliance from domestic and international businesses. Initiatives such as the imposition of Value Added Tax (VAT) on digital products and services from foreign companies are one of the concrete steps that are expected to increase state revenue and create tax justice. In addition, strengthening information technology infrastructure and a transparent and efficient tax administration system, as well as educating the public about tax compliance, are important factors that support taxation policies in a sustainable digital economy.
DIGITAL TRANSFORMATION IN THE TAXATION SYSTEM: GLOBAL OPPORTUNITIES AND CHALLENGES Andi Andi
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 5 (2025): MAY
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation in the taxation system is a strategic step that can improve efficiency and transparency in global tax collection. With the use of digital technologies such as automation, data analytics, and blockchain, the taxation system can become more accurate, reduce the risk of fraud, and improve public trust. The tax payment process can also be simplified, increasing taxpayer compliance. However, this transformation also presents challenges such as the need for large investments in technological infrastructure, human resource training, and cybersecurity threats that must be managed effectively. In addition, regulatory adjustments and international coordination are needed to address the complexity of taxation in the digital era. With the right strategy, the opportunities from digital transformation in the taxation system can be optimised, although various challenges need to be carefully addressed.
Co-Authors