Advances in Taxation Research
Vol. 1 No. 2 (2023): February - May

E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business

Zahirah Zahirah (Universitas Muslim Indonesia, Indonesia)
Andika Pramukti (Universitas Muslim Indonesia, Indonesia)
Muhammad Arsyad (Universitas Muslim Indonesia, Indonesia)



Article Info

Publish Date
31 May 2023

Abstract

Regarding the growing demand for South Korean goods among Indonesian entrepreneurs. E-commerce services provide a convenient and quick way for them to sell these items via the internet, bypassing the need for a physical encounter between the buyer and seller. The study's goal is to examine how well South Korean internet store owners comprehend e-commerce tax. A qualitative descriptive approach was taken for this investigation. Primary sources were employed for this study. Google Forms were used to collect data from a set sample of respondents, and online interviews were conducted virtually. Main findings this study, some online store owners selling South Korean products are already familiar with e-commerce taxes, while others are still in the dark about them due to a lack of socialization from the tax office.

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Journal Info

Abbrev

ATR

Publisher

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...