Taxation Aspect of E-Commerce Transactions in an Online Marketplace in Indonesia

DOI

10.2991/assehr.k.200331.126How to use a DOI?

Keywords

e-commerce, marketplace, tax treatment

Abstract

With its many advantages over conventional commerce, e-commerce as a new form of business is rapidly growing. This study discusses tax aspects of e-commerce transactions on an online marketplace in Indonesia, including corporate income taxation, withholding, and value- added taxation. After reviewing Indonesian tax regulations governing e-commerce, we employ descriptive analysis of data collected from documentation studies and prior literature. We show that Indonesia’s tax treatment of e-commerce and conventional business recognizes no conceptual differences between e-commerce and brick-and-mortar commerce. In honoring five key principles governing taxation, Indonesia acknowledges that the only difference rests in use of the Internet as a transaction medium and commercial infrastructure. Therefore, all taxation rights and obligations relevant to conventional business are attached to e-commerce in Indonesia.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Fitria Arianty
AU  - Hadining Kusumastuti
PY  - 2020
DA  - 2020/04/03
TI  - Taxation Aspect of E-Commerce Transactions in an Online Marketplace in Indonesia
BT  - Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)
PB  - Atlantis Press
SP  - 89
EP  - 95
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200331.126
DO  - 10.2991/assehr.k.200331.126
ID  - Arianty2020
ER  -