Digital Economy and Digital Transformation Review
Vol. 1 No. 2 (2022): Digital Economy and Digital Transformation Review

TACKLING THE NON-COMPLIANCE OF TAXPAYERS ON DIGITAL ECONOMY IN INDONESIA: A RATIONAL CHOICE LITERATURE: A Rational Choice Literature

Leo B. Barus (Pemerintah Kabupaten Tapanuli Tengah)
Yudha Pramana (Udayana University)

Article Info

Publish Date
30 Dec 2022

Abstract

The increasingly widespread internet penetration shows that digital taxes can be one of the levers of state tax revenue. However, there are still potential challenges of tax non-compliance that must be considered by the Directorate General of Taxes (DGT) to handle them, which one is by using rational choice theory. It was concluded that in dealing with tax avoidance and tax evasion in the digital economy sector in Indonesia, the DGT needs to consider rational choice theory (by exploring contexts consisting of certainty, uncertainty, strategy, and group choice) in establishing and enforcing the law.

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Journal Info
Digital Economy and Digital Transformation Review
Website

Abbrev

deditr

Publisher

Scientia Integritas Utama

Subject

Computer Science & IT Economics, Econometrics & Finance Mathematics

Description

This special issue invites papers that investigate how technological innovation and digital transformation contribute to business practices and performances across different industries, countries and regions, and how consumers respond to, involve and interact with such changes. We welcome all types ...