Menggali Potensi Penerimaan Negara Dari Digital Ekonomi

Ngasuko, Tri Achya (2019): Menggali Potensi Penerimaan Negara Dari Digital Ekonomi. Published in: Warta Fiskal , Vol. 1, No. Peluang dan Tantangan Ekonomi Digital (28 February 2019): pp. 11-14.

Abstract

The latest Susenas survey in 2018 states that urban residents over the age of five years and overuse the internet more. In 2018, urban internet users were 70%, and the remaining 30% are in rural areas. However, the 2017 Susenas survey stated that internet users in rural areas are still 28%. Thus, the use of the internet by rural communities also increased from the previous period, and rural communities began to utilize the internet in their daily lives. It turns out that the use of the internet will also drive the economy so that there is economic potential, and ultimately there is potential for state revenue, such as taxes. This short-paper tries to see if the Indonesian government can succeed in collecting taxes from economic activities in cyberspace. By using library research methods, this paper reveals that it turns out that Great Britain is the first country to tax Google successfully. However, the amount paid was relatively small, which was around 20.4 million pounds in 2013, whereas the value of sales made by Google at that time reached 3.8 billion pounds. In 2015, Indonesia finally became the fourth country to succeed in getting taxes from Google besides the UK, India, and Australia. However, the amount of tax revenue is not stated. The findings of this short-paper are as a first step to explore further the potential of state revenue from digital economic activities.

• Item Type: MPRA Paper
• English Title: Exploring The Potentials Income From Digital Economy in Indonesia
• Language: Indonesian
• Keywords: digital economy, state income , susenas 2018, Indonesia
• Subjects: G - Financial Economics > G2 - Financial Institutions and Services > G28 - Government Policy and Regulation; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance

References

Syabani, Apri. (2016). Review Ketentuan Perpajakan E-Commerce di Indonesia. Menggali Potensi Penerimaan Negara di tengah Lesunya Ekonomi Global. Nagamedia Press. ISBN: 978-602-1379-38-7

PMK Nomor 210/PMK.010/2018 tentang Perlakuan Perpajakan atas Transaksi Perdagangan Melalui Sistem Elektornik (E-Commerce)

Surat Edaran Dirjen Pajak Nomor SE-62/PJ/2013 tentang Penegasan Ketentuan Perpajakan E-Commerce

Surat Edaran Dirjen Pajak Nomor SE-06/PJ/2015 tentang Pemotongan dan/atau Pemungutan Pajak Penghasilan atas Transaksi E-Commerce

Susenas 2017 dan Susenas 2018

https://www.cnnindonesia.com/ekonomi/20171130155839-532-259271/google-akhirnya-bayar-pajak-sesuai-aturan-indonesia

https://www.cnnindonesia.com/ekonomi/20160919200818-78-159499/total-tagihan-pajak-google-diperkirakan-rp52-triliun

https://www.bbc.com/indonesia/majalah-43058059