Analysis of Indonesian Tax Authority Readiness in Taxation of Digital Economy in accordance with the OECD BEPS Action Plan 1 Recommendations

IJSRP, Volume 10, Issue 7, July 2020 Edition [ISSN 2250-3153]

Analysis of Indonesian Tax Authority Readiness in Taxation of Digital Economy in accordance with the OECD BEPS Action Plan 1 Recommendations

Bambang Firmansah, S.E, Dr. Ning Rahayu, M.Si

Abstract: The digital economy presents various new business models that open up many opportunities for tax avoidance schemes, so the OECD recommends an action plan on digital economics in the form of an Action Plan 1. Previously this recommendation has not been a priority yet for the Indonesian Tax Authority. On the other hand, DGT has not met the tax revenue target in the last five years, while it has been known that the transaction value of the digital economy is very large and has not been taxed.

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Bambang Firmansah, S.E, Dr. Ning Rahayu, M.Si (2020); Analysis of Indonesian Tax Authority Readiness in Taxation of Digital Economy in accordance with the OECD BEPS Action Plan 1 Recommendations; International Journal of Scientific and Research Publications (IJSRP) 10(07) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.10.07.2020.p10333