This study aims to analyse the potential for taxation in the digital sector in Indonesia. As one of the countries with the most significant internet users, Indonesia makes many foreign companies interested in selling their digital content and services. The increasing number of foreign companies as developers and providers of digital content is in line with high technology in developed countries. Because of the enormous potential for taxation in this sector, the Government through Law No. 2 of 2020 in article 6 mentions tax treatment in trading activities through the electronic system, which is then regulated more clearly in the Regulation of the Minister of Finance Number 48/PMK.03/2020.
Eka Prasetia Afandi, Elis Rismawati (2021); The Potential Taxation Of The Digital Sector In Indonesia That Comes From Digital Products From Abroad; International Journal of Scientific and Research Publications (IJSRP)
11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11571