Stakeholder Analysis on Indonesian E-Commerce Taxation
DOI:
https://doi.org/10.21632/irjbs.12.3.277-288Keywords:
Taxation, E-commerce, Stakeholder AnalysisAbstract
The growth of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market. The online marketplace makes it easy to buy and sell goods and services efficiently. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia. This study analyzed Indonesian e-commerce taxation based on main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries. In order to get more depth understanding in Indonesian e-commerce taxation, questionnaires distributed to main group of stakeholders. The result has shown that the regulation applied for e-commerce transaction is considered sufficient. However, improvement on the e-commerce tax compliance of related parties must be enforced.
References
Allen, S. T. (2013). Adapting to the Internet: Why Legislation Is Needed to Address the Preference for Online Sales That Deprives States of Tax Revenue. The Tax Lawyer, 66(4), 939-960.
Aquilio, M. (2016). The Commerce Clause, State Taxation, and The Internal Consistency Test. Journal of Business Behavioral Sciences, 28(1), 32-41.
Aziz, A. (2018). Keadilan untuk Semua Kalangan. Jakarta: Direktorat Jenderal Pajak.
Beloborodova, A. L., & Martynova, O. V. (2016). Trend of Online Trading Development in Russia. Journal of Economics and Economic Education Research, 17(1), 9-17.
Bharadwaj, P. N., & Soni, R. G. (2007). E-Commerce Usage and Perception of E-Commerce Issues among Small Firms: Results and Implications from Empirical Study. Journal of Small Business Management, 45(4), 501-521.
Blackman, R. (2003). Project Cycle Management. Teddington: Tearfund.
Blythe, S. E. (2012). The Legal Environment of Romanian E-Commerce: A Critical Analysis and Recommendations for Improvement. Economics, Management, and Financial Markets, 7(4), 440–452.
Budi, C. (2018). Menyasar Pajak Transaksi e-Commerce. Jakarta: Direktorat Jenderal Pajak Kementerian Keuangan.
Carnaghan, C., Downer, P., Klassen, K., & Pittman, J. (2004). E-Commerce and Tax Planning: Canadian Experiences. Canadian Accounting Perspectives, 3(2), 261-288.
Deaconu, A., & Cuzdriorean, D. D. (2016). On the Tax-accounting Linkage in the European Emerging Context. Journal of Accounting in Emerging Economies, 6(3), 206-231.
Dewi, I. K. (2018). Tidak Ada Jenis Pajak Baru. Jakarta: Direktorat Jenderal Pajak.
Direktur Jenderal Pajak. (2013). Penegasan Ketentuan Perpajakan atas Transaksi E-Commerce. Jakarta: Direktur Jenderal Pajak.
Gordon-Murnane, L. (2000). E-commerce and Internet Taxation: Issues, Organization, and Findings. Searcher, 48-55.
Gupta, A. (2015). Problems Of Double Taxation In India- A Case For Progressive GST (Goods and Services Tax). Journal of Commerce and Management Thought, 6(3), 456-476.
Hayyu, P. (2018). Kesetaraan Pajak bagi Pelapak. Jakarta: Direktorat Jenderal Pajak.
Hellerstein, W. (2016). Taxing Remote Sales in The Digital Age: A Global Perspective. America University Law Review, 65(1), 1195-1240.
Hutchens, R. (2015). Desperate Times Call for Desperate Measures: States Lead Misguided Offensive to Enforce Sales Tax Against Online Retailers. Vanderbilt Law Review, 68(2), 575-608.
International Finance Corporation. (2007). Stakeholder Engagement: A Good Practice Handbook for Companies Doing Business in Emerging Markets. Washington: International Finance Corporation.
Johnston, G., & Pienaar, S. (2013). Value-Added Tax On Virtual World Transactions: A South African Perspective. International Business & Economics Research Journal, 12(1), 71-80.
Lomanto, C. N., & Mangoting, Y. (2013). Perlakuan PPN atas Transaksi E-commerce. Tax & Accounting Review, 3(2), 1-9.
Moran, J. E., & Kummer, J. (2003). US and International Taxation of the Internet: Part 2. Computer and Internet Lawyer, 16-24.
Nainggolan, J. (2018, Februari 21). Ekonomi dan Bisnis. Retrieved from Kantor Berita Politik: http://ekbis.rmol.co/read/2018/02/21/327520/Dua-Tahun-Terakhir-Pengguna-Internet-Di-Indonesia-MeningkatO’Brien, J., & Marakas, G. M. (2011). Management Information Systems (10th. ed.). New York: McGraw-Hill/Irwin.
Organization for Economic Cooperation and Development. (2014). Consumption Tax Trends 2014 - Taxing Consumption. Paris: Organization for Economic Cooperation and Development.
Organization for Economic Cooperation and Development. (2017). Regulatory Policy in Korea. Korea: Organization for Economic Cooperation and Development.
Pangesti, R. D. (20174). Menguak Permasalahan Perpajakan E- commerce di Indonesia dan Solusi Pemecahannya. Jurnal Riset, 2(1), 180-201.
Pastukhov, O. (2010). Will Internet Businesses Ever Become Interested in Complying with Tax Laws? Intellectual Property & Technology Law Journal, 22(8), 10-24.
Peiris, P. M., Kulkarni, D., & Mawatha, C. R. (2015). An Empirical Study of Customer Adoption of E-Commerce: A Customer Trust Model to Support the Adoption of E-Commerce Among Small- and Medium-Sized Enterprises in Sri Lanka. International Journal of Business and Information, 10(4), 491-520.
Pinto, D. (2005). Alternatives for Taxing E-Commerce. Journal of International Taxation, 14-23.
Pinto, D. (2006). ‘‘Conservative‘‘and ‘‘Radical‘‘: Alternative for Taxing E-Commerce. Journal of International Taxation, 38-62.
Quezada, R. G. (2012). Pluralist University Government. An Analysis Proposal Based on Stakeholder Theory. Universities and Knowledge Society Journal, 296-310.
RI. (2018). Kesetaraan Pajak Untuk E-commerce. Jakarta: RI.
Sakti, N. W. (2014). Pajak E-Commerce, antara Hambatan dan Tantangan. Jakarta: Inside Tax.
Sakti, N. W. (2018). Jakarta: Direktorat Jenderal Pajak.
Scarle, S., Arnab, S., Petridis, I. D., Protopsaltis, A., & Freitas, S. d. (2012). E-commerce transactions in a virtual environment: virtual transactions. Electronic Commerce Research, 12(1), 379-407.
Sinyor, A. (2002). EU VAT on e-commerce: The practical Implications. International Tax Review, 32-33.
Sirimanna, B. (2017, May 21). Business Times. Retrieved October 31, 2018, from Sunday Times: http://www.sundaytimes.lk/170521/business-times/online-transactions-to-be-taxed-240518.html
Spencer, D. (2014). Tax Challenges of the Digital Economy. Journal of International Taxation, 35-47.
Stanley-Smith, J., & Schwanke, A. (2015). GST to be enforced on e-commerce in New Zealand. London: International Tax Review.
Stitilis, D., & Rotomskis, I. (2010). A Model for Resolving Consumer Dispute in Electronic Commerce in Lithuania. Intellectual Economics, 1(7), 55-62.
Sumanjeet. (2010). The state of e-commerce laws in India: a review of Information Technology Act. International Journal of Law and Management, 52(4), 265.
Tannewald, R. (2001). Are Staet and Local Revenue Systems Become Obsolate. New England Economic Review(4), 27-43.
Taylor, B. M. (2013). Back to Basic: Using Existing Tax Collection Practices to Increase Use Tax Compliance. Fordham Journal of Corporate & Financial Law, 18(4), 1089-1136.
Tobing, G. C., & F, G. (2014). Pajak Dunia Bisnis Digital. Jakarta: Inside Tax.
United Nation. (2014). World Economic Situation and Prospect - Country Classification. New York: United Nation.
United Nations. (2018). World Economic Situation and Prospects 2018. New York: United Nations
Downloads
Submitted
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Amelia Setiawan, Sylvia Fettry Elvira Maratno, Puji Astuti Rahayu, Monica Paramita Ratna Putri Dewanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal Author(s) Rights
For IRJBS to publish and disseminate research articles, we need publishing rights (transferred from the author(s) to the publisher). This is determined by a publishing agreement between the Author(s) and IRJBS. This agreement deals with the transfer or license of the copyright of publishing to IRJBS, while Authors still retain significant rights to use and share their own published articles. IRJBS supports the need for authors to share, disseminate and maximize the impact of their research and these rights, in any databases.
As a journal Author, you have rights to many uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in IRJBS journals have comprehensive rights to use their works for teaching and scholarly purposes without needing to seek permission, including:
- use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees;
- use for internal training by the author's company;
- distribution to colleagues for their research use;
- use in a subsequent compilation of the author's works;
- inclusion in a thesis or dissertation;
- reuse of portions or extracts from the article in other works (with full acknowledgment of the final article);
- preparation of derivative works (other than commercial purposes) (with full acknowledgment of the final article);
- voluntary posting on open websites operated by the author or the author’s institution for scholarly purposes,
(But it should follow the open access license of Creative Common CC-by-SA License).
Authors/Readers/Third Parties can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially. Still, they must give appropriate credit (the name of the creator and attribution parties (authors' detail information), a copyright notice, an open access license notice, a disclaimer notice, and a link to the material), provide a link to the license, and indicate if changes were made (Publisher indicates the modification of the material (if any) and retain an indication of previous modifications.
Authors/Readers/Third Parties can read, print and download, redistribute or republish the article (e.g. display in a repository), translate the article, download for text and data mining purposes, reuse portions or extracts from the article in other works, sell or re-use for commercial purposes, remix, transform, or build upon the material, they must distribute their contributions under the same license as the original Creative Commons Attribution-ShareAlike (CC BY-SA).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
