<![CDATA[The transformation of electronic commerce has created new challenges for the Value Added Tax (VAT) system, especially in ensuring fair taxation of domestic and cross-border digital transactions. Indonesia has developed a VAT regime for Trade Through Electronic Systems (PMSE), but the development of digital business models raises issues regarding neutrality, distribution of obligations, proportionality of compliance burdens, and legal certainty. This study aims to analyze the adequacy of electronic trade VAT regulations in Indonesia and formulate reform directions that can strengthen fairness in digital taxation. The research uses normative legal methods with legislative, conceptual, comparative, and analytical approaches through studies of primary, secondary, and international digital tax policy developments. The results of the study show that Indonesian regulations have improved the effectiveness of collection, but still face the asymmetry of responsibility between platforms, merchants, foreign digital providers, and consumers. The research produced a Fair Digital VAT Regulatory Model based on destination-based taxation, functional platform liability, tax neutrality, proportional compliance, and accountable digital administration. The model is recommended as a reform direction to integrate fiscal effectiveness with substantive justice, legal certainty, and competitive neutrality in Indonesia's digital trade ecosystem. ]]>
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