International Research Journal of Business Studies (E-Journal)
Vol 12, No 3 (2019): December 2019 - March 2020

STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION

Setiawan, Amelia (Parahyangan Catholic University)
Maratno, Sylvia Fettry Elvira (Parahyangan Catholic University)
Rahayu, Puji Astuti (Parahyangan Catholic University)
Dewanti, Monica Paramita Ratna Putri (Parahyangan Catholic University)



Article Info

Publish Date
31 Dec 2019

Abstract

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.

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Journal Info

Abbrev

jurnalirjbs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Research Journal of Business Studies (IRJBS), with registered number ISSN 2089-6271 (Print) and ISSN 2338-4565 (Online), is an open access and peer-reviewed scientific journal published by Prasetiya Mulya Publishing, Universitas Prasetiya Mulya. IRJBS published three times a year ...