IJSRP, Volume 11, Issue 1, January 2021 Edition [ISSN 2250-3153]
Prianto Budi Saptono, Cyntia Ayudia
This study has two objectives. The first aim is to examine tax policies on virtual businesses in Indonesia. Government Regulation in Lieu of Law Number 1 of 2020, promulgated into Law Number 2 of 2020, regulates taxation policies on trade through electronic systems.