INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Vol. 1 No. 9 (2024): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)

UNCOVERING THE POTENTIAL OF DIGITAL TAXATION: CHALLENGES AND OPPORTUNITIES IN THE AGE OF GLOBALIZATION

Loso Judijanto (IPOSS Jakarta, Indonesia)
Jackson Yumame (Universitas Cenderawasih, Indonesia)
Aldrin Watson Gainau (Universitas Cenderawasih, Indonesia)



Article Info

Publish Date
08 Mar 2026

Abstract

It is hoped that the potential of a digital tax will provide a sense of justice, create a level playing field and healthy competition and increase economic growth. In the current era of the digital economy, countries with a high number of internet users such as Indonesia have to face many challenges. One of these challenges concerns digital taxes. Digital tax itself can generally be interpreted as a tax policy that is imposed or imposed on companies engaged in digital business globally. The toughest challenge in digitizing taxation is the quality of human resources. Ignorance or technology failure is a problem that must be overcome by the government so that this tax digitalization program is easy to implement. Tax digitalization is actually an initial step towards an increasingly improving economy while maintaining tax efficiency, transparency and fairness. This is to increase public awareness of taxes in order to achieve a stable economy. This research is research using the literature study method. This research discusses the definition of digital tax, the development of digital tax in the era of globalization, the challenges of digital tax, the benefits of digital tax for the government, the positive implications of digital tax for entrepreneurs, differences in regulations in various countries, compliance and supervision issues, collaboration between countries and digital tax system innovation.

Copyrights © 2024






Journal Info

Abbrev

INJOSER

Publisher

Subject

Religion Humanities Social Sciences

Description

INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) is a scientific journal that publishes articles in the fields of humanity, social science. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: ...