TINJAUAN HUKUM PERPAJAKAN TERHADAP PELAKU EKONOMI DIGITAL DI INDONESIA

Pranoto, Agus (2026) TINJAUAN HUKUM PERPAJAKAN TERHADAP PELAKU EKONOMI DIGITAL DI INDONESIA. Other thesis, UNIVERSITAS GRESIK.

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Abstract

The rapid development of information and communication technology has shifted the conventional economic order toward a digital economy. This transformation introduces cross-border and intangible business models, triggering a regulatory gap and legal lag in the national tax system based on physical presence (Permanent Establishment/PE). This study aims to analyze the legal readiness of Indonesian tax law regarding digital economy actors, identify legal constraints in determining tax subjects, objects, and tax jurisdiction, and examine the opportunities and challenges in achieving tax fairness and legal certainty. This legal research utilizes a normative legal research method with a statute approach, conceptual approach, and comparative approach. The data used consists of secondary data comprising primary, secondary, and tertiary legal materials, analyzed qualitatively. The results show that the Indonesian Government has adapted regulations by enacting Law Number 2 of 2020, introducing the concept of Significant Economic Presence (SEP) and designating Electronic Commerce (PMSE) VAT collectors. However, implementation still faces fundamental legal challenges, such as suboptimal enforcement mechanisms for foreign digital entities lacking physical presence, regulatory disharmony with global schemes like the OECD/BEPS Two-Pillar Solution, and low tax literacy and compliance among domestic digital actors. On the other hand, the digital era provides opportunities for a more transparent and efficient tax administration reform through digital data integration. A tax distortion was also identified between conventional physical businesses and foreign digital entities. This study recommends the formulation of more adaptive explanatory regulations, alignment of international tax jurisdiction rules, and strengthening digital oversight infrastructure to ensure fiscal sovereignty and legal certainty in Indonesia.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Tax Law, Digital Economy, Permanent Establishment, Significant Economic Presence, Tax Fairness.
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > S1 Ilmu Hukum
Depositing User:	AGUS PRANOTO
Date Deposited:	06 Aug 2026 08:04
Last Modified:	06 Aug 2026 08:04
URI:	http://elibs.unigres.ac.id/id/eprint/5148

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• TINJAUAN HUKUM PERPAJAKAN TERHADAP PELAKU EKONOMI DIGITAL DI INDONESIA. (deposited UNSPECIFIED)

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