Taxing Peer-to-Peer Rental Services in Indonesia

DOI

10.2991/assehr.k.200331.129How to use a DOI?

Keywords

digital economy, sharing economy, peer-to-peer rental, tax on digital economy, taxation

Abstract

This descriptive analysis examines the difficulties of taxing income from online peer-to-peer rental services (e.g., Airbnb, Airy Rooms) in Indonesia. We collect and review data from scholarly and professional literature and documents. Our discussion reveals that Indonesia’s self-assessment system whereby taxpayers calculate, report, and pay their tax obligations is problematic because digital peer-to-peer businesses lack clear regulation. Indonesia needs to revamp its tax laws to suit digital transactions in the sharing economy. The article provides insights into steps that need to be taken.

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  - Hadining Kusumastuti
AU  - Titin Fachriah Nur
PY  - 2020
DA  - 2020/04/03
TI  - Taxing Peer-to-Peer Rental Services in Indonesia
BT  - Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)
PB  - Atlantis Press
SP  - 116
EP  - 119
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200331.129
DO  - 10.2991/assehr.k.200331.129
ID  - Kusumastuti2020
ER  -