This material discusses Indonesia’s tax system in the era of e-commerce and digital transactions, which continue to grow rapidly along with technological advancements. The shift in people’s transaction patterns from conventional to digital methods has significantly impacted the taxation system, especially in terms of supervising and collecting taxes from online transactions. The material explains that the government has started implementing taxes on e-commerce transactions to increase state revenue while also creating fairness between digital businesses and conventional businesses. In addition, the material describes various taxation challenges in the digital era, such as the difficulty of monitoring cross-border transactions and the need to adjust tax policies to remain relevant to technological developments. It also highlights the government’s efforts to strengthen the digital tax supervision system, improve tax education for digital entrepreneurs, and develop policies that are more adaptive to the growth of the digital economy. Overall, this material emphasizes that the implementation of e-commerce taxes is an important step in supporting Indonesia’s economic growth, increasing tax compliance, creating fair business competition, and maintaining the sustainability of the taxation system in the digital era.
Sitorus et al. (Fri,) studied this question.