EFFICIENCY FOR E-COMMERCE BUSINESS ACTORS Asmah, Andi Istiana Inayah DP
Universitas Sawerigading Makassar
Universitas Sawerigading Makassar
Abstract
E-commerce is a business transaction that is conducted electronically in order to facilitate both marketing and purchasing transactions at any time and place, as well as transactions with anyone involved in online transactions. This adaptability is what attracts customers, whereas this method satisfies Internet users. This study^s objectives were as follows: 1) to determine the impact of implementing E-Commerce taxes in Indonesia- 2) to examine the obstacles encountered in implementing taxes on E-commerce transactions- and 3) to determine the feasibility of implementing taxes on E-commerce transactions. This study aided the Director General of Taxes in disseminating knowledge about E-Commerce actors^ tax rights and responsibilities and in educating E-Commerce actors and the public about taxation. This study employed a descriptive qualitative method with a normative legal approach to data analysis. This study utilized both primary and secondary sources. The results of this study demonstrated that online merchants should be taxed on e-commerce transactions given the clarity of tax regulations and the fact that the taxation sector generates the most revenue for the state. However, non-optimized e-commerce business actors, insufficient socialization, and difficulty to detect e-commerce transactions brought their own issues, such as the government^s difficulty in establishing clear and equitable tax regulations.
Keywords: Taxes, E-Commerce Business.
Topic: Law on Bussiness Competition, and Prohibition of Monopoly
