<![CDATA[Indonesia's tax revenue in 2012 is still under the budget. The increase of the number of taxpayers each year is still not able to cover the deficit. E-commerce, which the amounts are increasing each year, can be one right solution to resolve the issue.One of the factors that could affect e-commerce is Indonesia internet user which also increases every year. Unfortunately, Directorate General of Taxes still has not decided the perfect regulations for e-commerce transaction in Indonesia. Indonesia needs to define which transactions should be taxed. This research aims to know the potential tax revenue from e-commerce transaction in Indonesia, especially income taxes and Value Added Taxes (VAT). Key words: tax, e-commerce, income taxes, Value Added Taxes (VAT)]]>
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