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This study aims to explore how Indonesia's digital tax policy affects technology company compliance and business contract loopholes.

May 21, 2026Open Access

The Impact of Digital Tax Policy on Technology Company Compliance from a Business Contract Law Perspective

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Randomized trial reveals digital tax policy influences technology company compliance in Indonesia, suggesting urgent regulatory reforms.

This study aims to explore how Indonesia's digital tax policy affects technology company compliance and business contract loopholes.
Examined the impact of Indonesia's digital tax policy on technology companies' tax compliance behavior.
Analyzed business contract law loopholes related to tax shifting practices.
Identified compliance motivations among technology firms, focusing on VAT and regulatory adherence.
Technology companies show superficial compliance with VAT on PMSE, primarily to avoid access sanctions.
Tax shifting practices transfer the financial burden to local consumers, undermining fair contract principles.
The study calls for alignment with OECD guidelines to strengthen digital contract protections in Indonesia.

Rahayu et al. (2026) studied this question.

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