Tantangan Regulasi Pajak dalam Ekonomi Digital di Indonesia
(Kasus Transaksi E-Commerce)
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.6721Keywords:
Digital Economy, E-Commerce, MSMEs, Tax Compliance, Tax RegulationsAbstract
This study aims to analyze the challenges of tax regulations in Indonesia's digital economy, focusing on e-commerce transactions. The method used is a descriptive qualitative approach with literature review techniques. Secondary data was obtained from scientific journals, official government reports, and relevant laws and regulations. The results indicate that the value of Indonesian e-commerce transactions will reach IDR 487 trillion by 2024, with a cumulative growth of 137% over the past five years. However, 84.21% of digital transactions take place outside formal marketplace platforms, making them difficult for tax authorities to monitor. The main challenges identified include: (1) difficulty monitoring cross-platform digital transactions; (2) low tax compliance among digital MSMEs, with more than 900,000 taxpayers failing to meet their tax obligations; (3) cross-border tax jurisdiction issues; and (4) limited capacity of technology-based oversight systems. This study concludes that adaptive tax policies, expansion of the tax collection system through digital platforms, increased tax literacy, and strengthening of technology-based oversight systems are needed to enhance the effectiveness of tax regulations in Indonesia's digital economy.
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