Optimizing Income Tax and Value Added Tax  on E-Commerce Transaction

I Nyoman Darmayasa; Murtiani Kumontoy

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia

Research Article

Optimizing Income Tax and Value Added Tax on E-Commerce Transaction

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@INPROCEEDINGS{10.4108/eai.3-8-2021.2315147,
    author={I Nyoman  Darmayasa and Murtiani  Kumontoy},
    title={Optimizing Income Tax and Value Added Tax  on E-Commerce Transaction},
    proceedings={Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia},
    publisher={EAI},
    proceedings_a={LEPALISSHE},
    year={2022},
    month={1},
    keywords={e-commerce transaction; income tax; tax basis value added tax},
    doi={10.4108/eai.3-8-2021.2315147}
}

I Nyoman Darmayasa
Murtiani Kumontoy
Year: 2022
Optimizing Income Tax and Value Added Tax on E-Commerce Transaction
LEPALISSHE
EAI
DOI: 10.4108/eai.3-8-2021.2315147

I Nyoman Darmayasa¹^,*, Murtiani Kumontoy¹

1: Accounting Department, Politeknik Negeri Bali, Badung, Indonesia

*Contact email: nyomandarmayasa@pnb.ac.id

Abstract

Indonesia has had declining tax revenue for the past two years. This research aimed to analyze how to optimize income tax and VAT on e-commerce transactions. This research was a qualitative and literature study review. Data came from international tax regulation practices on e-commerce transactions. Findings confirmed that tax imposition on e-commerce and conventional transactions were similar. It is necessary to create legal certainty and comprehensive tax regulation on e-commerce transactions. The government needs to evaluate taxable e-commerce transactions as an embodiment of fair regulation. This research provides a theoretical contribution for taxation on e-commerce transactions to increase tax basis.

Keywords: e-commerce transaction; income tax; tax basis value added tax

Published: 2022-01-04
Publisher: EAI

: http://dx.doi.org/10.4108/eai.3-8-2021.2315147