Application of Equity Principles in the Development of E-Commerce Taxes
Dilli Trisna Noviasari*, Dyah Adriantini Sinta Dewi, Habib Muhsin Syafingi, Nurwati
Universitas Muhammadiyah Magelang
*dilli[at]ummgl.ac.id
Abstract
The most state revenue is from the tax sector. The government has tried its best to increase revenue from the tax sector from year to year. However, the development of tax variations by the government must not ignore the principle of justice. Likewise in the imposition of e-commerce tax, the government is based on the principle of equity. The imposition of e-commerce tax is regulated in Minister of Finance Regulation Number 210 Year 2018 concerning g Tax Treatment of Trade Transactions Through Electronic Systems. But this regulation was later withdrawn by the Minister of Finance. The reason behind the withdrawal is that the rules are often misinterpreted by the public and business actors because they think the government imposes new taxes on e-commerce players. The government considers that e-commerce tax is important so that there is equality of tax treatment among business people. But on the other hand e-commerce actors want treatment between them and the same online. E-commerce entrepreneurs believe that even though it is not yet regulated in a Ministerial Regulation, e-commerce actors in Indonesia actually pay taxes according to the terms and conditions. The existence of these two different perceptions, the government policy to develop e-commerce tax needs to be reviewed again whether it is necessary to have a special Ministerial Regulation governing e-commerce tax or not. To achieve these objectives this research uses an exploratory approach. With a qualitative explorative method this research produces explorative analytic data. Activities in analyzing this include reducing the data obtained by looking at the concepts and development of the application of the principle of equity in the imposition of e-commerce tax and then presenting data that can provide definitions or explanations about the concepts or patterns studied in the study.
Keywords: principles of equity; taxation; e-commerce
Topic: Financial Technology