Arrangement of Tax Administrative Sanctions on Digital Tax (E-Commerce) in theContext of Forgiveness in Indonesia
Author(s) : Retno Catur Kusuma Dewi; Muhammad Naufal Arifiyanto
Institution : [1] Merdeka University, Madiun, Indonesia; [2] PGRI Jombang University, Jombang, Indonesia
Category : Article, IJMMU
Topics : Arrangement of Tax Administrative Sanctions on Digital Tax (E-Commerce) in the Context of Forgiveness in Indonesia
Abstract : In the results and analysis of the discussion of several things, the researchers found severalaspects, including First, the legis ratio of the existence of tax amnesty laws and regulations based oneconomic inequality which causes a lack of state revenue in the tax sector, so that there is a need forcertainty and economic strengthening by imposing tax programs amnesty. If you use the actual taxrevenue indicator against its potential, then Indonesia only has about half of what is its potential. Thisstudy uses empirical juridical methods, or sociolegal research, which are analyzed using legal science andeconomics approaches. This condition is based on the following: a. The number of taxpayers who haven’t reported their assets at home and abroad and have not been taxed in Indonesia. b. The low complianceof taxpayers in reporting their tax obligations. c. The Directorate General of Taxes has limited authorityover access to banking data; Second, the legal considerations for tax collection on e-commerce have beenregulated in PP RI No. 80 of 2019 concerning PMSE as last amended by Regulation instead of Law of theRepublic of Indonesia Number 1 of 2020 concerning State Financial Policy and Financial SystemStability for handling the 2019 Corona Virus Disease (covid-19) pandemic and or in the context ofdealing with dangerous threats national economy and/or financial system stability (hereinafter referred toas Perpu RI No. 1 of 2020). The openness of e-commerce has become a new business model in variouscountries due to the efforts of business people who want to increase their sales and income. The drivingfactors for the development of e-commerce are divided into two, namely (1) competitive and (2) costincentives.
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