Analysis of Tax Authority Readiness in Tax Policy on Digital Economy

Bambang Firmansah; Ning Rahayu

doi:10.24198/jmpp.v4i1.28005

Analysis of Tax Authority Readiness in Tax Policy on Digital Economy

Bambang Firmansah, Ning Rahayu

Abstrak

The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So regulations and tax authority readiness are needed. Tax policy on digital economy is contained in Law number 2 of 2020. The study purpose is to analyze tax authority 's readiness to carry out tax policies on digital economy. This research method is a descriptive qualitative analytical method in narratives, tables and pictures in which researcher develops abstractions, theories and information from key informants. The theory used is the readiness, international taxation theory integrated with OECD recommendations. Based on study results showed that tax authority was ready but still needed improvements to the implementing regulations and improvement of human resources competency about digital economy.

Kata Kunci

Digital economy; tax authority; readiness; action plan 1; e-commerce

Teks Lengkap:

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Referensi

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DOI: https://doi.org/10.24198/jmpp.v4i1.28005