POTENTIAL REVENUE OF VALUE ADDED TAX FROM TRADE TRANSACTIONS THROUGH THE ELECTRONIC SYSTEM

Agrevinna Beatrice (Universitas Trisakti)
Sri Yani Kusumastuti (Universitas Trisakti)

e-Jurnal Apresiasi Ekonomi
Vol 11, No 2 (2023)

This study aims to estimate the potential revenue of taxing the digital commerce transaction in Indonesia by implementing Value Added Tax on e-Commerce. The estimation is calculated from Indonesia’s electronic commerce projection from Statista in three scenarios, optimistic scenario, moderate scenario, and pessimistic scenario. The estimated VAT on e-Commerce revenues from these three scenarios are then compared with the VAT revenue in State Budget 2020. The estimations show that imposing VAT on e-commerce can raise 3,02-5,35% VAT revenue target in 2020.