Abstract: The development of the digital economy continues to expand to all lines of business and government. The digital economy is currently spearheading economic growth in all countries. As a follow-up to the digital economy phenomenon, tax regulations that regulate digital transactions are needs. The current tax regulations are the first steps taken by the government. There are several challenges and obstacles in the imposition of digital taxes, but the government must carefully formulate regulations so that the potential for digital taxes can increase state revenue