Mimbar Pendidikan: Jurnal Indonesia untuk Kajian Pendidikan 8(1) (2023) 58-69

MIMBAR PENDIDIKAN :
Indonesian Journal for Educational Studies
Journal homepage: https://ejournal.upi.edu/index.php/mimbardik

Optimizing Tax Revenue on the Development of

E-Commerce in the Digital Economy Era in Indonesia
Suci Wulandari1, Ridwan Purnama2, Asep Ridwan Lubis3

Business Education, Universitas Pendidikan Indonesia

Correspondence E-mail: [email protected]

ABSTRACT ARTICLE INFO

The development of e-commerce in Indonesia has Article History:
Submitted/Received 05 Nov 22
become one of the main drivers of economic growth in the First Revised 10 Nov 22
digital era. However, the challenges faced in optimizing tax Accepted 30 Jan 22
revenues from this sector require the right strategy. This First Available online 01 Feb 23
Publication Date 01 Mar 23
article uses a qualitative approach to explore the challenges
____________________
and solutions in optimizing tax revenues for the
development of e-commerce in the digital economy era in Keywords:
E-Commerce;
Indonesia. Through a qualitative research approach and Digital Era;
literature study research methods, the research results show Tax Revenue;
thatThe development of e-commerce in Indonesia has had a Economic Growth.
positive impact in terms of increasing tax revenues and a
negative impact in terms of tax system regulations.The main
challenges include regulatory discrepancies between
countries, ineffective implementation of tax technology, and
the need to increase awareness and compliance of
taxpayers. This challenge can be overcome by developing
consistent regulations, implementing information
technology, and educating taxpayers. With this research, it is
hoped that tax revenues from the e-commerce sector in
Indonesia can be optimized and make a significant
contribution to national economic growth in Indonesia.

© 2023 Universitas Pendidikan Indonesia

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1. INTRODUCTION
The development of information and communication technology has become the main
driver in the transformation of the business world, including in Indonesia (Tulungen, 2022).
The phenomenon of e-commerce, or electronic commerce, has become one of the most
prominent manifestations of this digital revolution. With increasing internet access and
mobile device penetration, e-commerce has experienced incredibly rapid growth in recent
years (Syarif et al., 2023). For example, various e-commerce platforms such as Tokopedia,
Bukalapak, and Shopee have become an inseparable part of Indonesian people's daily lives,
providing various products and services easily and efficients (Wijaya & Panchar, 2021). The
data on the use of e-commerce transaction values in Indonesia for 2018-2024 is as follows.

Value of E-Commerce Transactions

(2018-2024)

(Source: ResearchGates)
Figure 1. Value of E-Commerce Transactions in Indonesia
However, behind the rapid growth of e-commerce, it turns out that there are big
challenges that need to be overcome, especially related to aspects of tax revenue. The
Indonesian government has an interest in ensuring that taxes from e-commerce transactions
can be collected effectively, so as to support state finances and overall economic
development (Sudrajat, 2020). However, given the cross-border nature of e-commerce
businesses, regulating and collecting taxes from this sector is complex and requires a careful
approach (Wijaya & Utamawati, 2018). Currently, the government has attempted to increase
state revenues by making regulations for business actors that were previously untouched by
taxes, for example e-commerce. Among other things, in May 2020 the government issued the
latest regulations regarding the collection of Value Added Tax through trading via an
electronic system as stated in PMK No.48/PMK.03/2020 (Ridho, 2021).
In this context, it is important to explore tax revenue optimization strategies for the
development of e-commerce in the digital economy era in Indonesia. This article aims to
analyze the challenges and opportunities associated with tax regulation in the context of e-
commerce, as well as present solutions that enable governments and business actors to
achieve an optimal balance between fulfilling tax obligations and supporting the sustainable
growth of the e-commerce industry. By understanding in depth the challenges faced and the
potential solutions available, it is hoped that this article can make a meaningful contribution
to thinking and policy in the field of e-commerce taxation in Indonesia.

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1.1. Theoretical Framework

The theoretical framework in the research title "Optimizing Tax Revenue on the
Development of e-commerce in the Digital Economy Era in Indonesia" includes several main
concepts that are interrelated. First, digital economic theory provides an understanding of
how information and communication technology has changed the business paradigm in this
era. digital (Laudon & Traver, 2017). Concepts such as e-commerce, economic platforms, and
digital quality of life are the focus in understanding the impact of e-commerce development
on tax revenues. Second, namely regarding conventional economic theories such as consumer
behavior theory, market theory, and economic growth theory can provide insight into how e-
commerce affects consumption patterns, market structure, and overall economic growth
(Anwar & Suprijadi, 2021). In addition, financial theories such as investment theory and
financial decisions can also provide an understanding of the impact of e-commerce on
business activities and company financial management (Ariyanto & Siregar, 2019).
Furthermore, tax theories such as tax equity theory, tax efficiency theory, and tax
compliance theory can be a basis for understanding how the tax system adapts to the
development of e-commerce (Indrawati & Lutfi, 2020). In the context of e-commerce, it is
important to understand the types of taxes imposed such as sales tax, value added tax, and
income tax (Baldwin & Woodard, 2009). Apart from that, concepts such as transfer pricing,
tax avoidance, and tax disparities are also relevant to understanding the challenges and
opportunities in optimizing tax revenues from the e-commerce sector (Pratama & Rini, 2020).
By combining these concepts, it is hoped that this theoretical framework can help understand,
identify and analyze challenges and strategies in optimizing tax revenues from the e-
commerce sector in Indonesia.
1.2. Purpose of the Study
The main aim of this research is to explorechallenges and solutions in optimizing tax
revenues for the development of e-commerce in the digital economy era in Indonesia. In
addition, the general objectives of this research are as follows :
1. Understand the impact of e-commerce developments on the tax system in Indonesia.
2. Identifying challenges in e-commerce tax collection in Indonesia.
3. Analyzing tax revenue optimization strategies from the e-commerce sector.

2. LITERATURE REVIEW

2.1. Tax

2.1.1. Definition of Tax

Based on the Law on General Provisions and Tax Procedures (UU KUP), the definition of
tax is a mandatory contribution to the state that is owed by an individual or entity that is
coercive based on the law, without receiving direct compensation and is used for state needs
in the amount of -great prosperity of the people (Directorate General of Taxes, 2007).
Another definition of tax as stated by Mardiasmo in his book entitled "Taxation", tax is a
contribution that must be paid by the people to the state which can be enforced and
regulated based on law, without receiving direct remuneration, used by the state to the
maximum extent possible. people's interests (Mardiasmo, 2016). RRA Seligman, an expert
from abroad, believes that taxes are a source of power for the government to cover costs that
arise related to community needs and without providing special benefits (Wijaya, 2023).

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2.1.2. Function, Subject and Object of Tax

Taxes certainly have a significant role in state life, especially development. Taxes are a
source of state income to finance all necessary expenditures, including expenditures for
development. So taxes have several functions, including :
1. Budget Function (Budgetair). The budget function means that taxes are a source of state
income which will be used to finance state expenses in carrying out routine state tasks and
implementing development (Tutiek & Cahyadi, 2021).
2. Regulating Function (Regulerend). The regulatory function means that the government can
regulate economic growth through tax policy, including regulating the rate of inflation,
encouraging export activities, providing protection or protection for domestically
produced goods, and attracting capital investment to help the economy become more
creative (Ramadhani, 2023).
3. Stability Function (Stabilizer). The stability function means that with taxes, the government
has funds to carry out policies related to price stability so that inflation can be controlled
(Djufri, 2022).
4. Income Redistribution Function. The redistribution function means that taxes that have
been collected by the state will be able to increase people's income because these taxes
are used to finance all public interests and finance development so that they can open up
employment opportunities (Kevin et al., 2022)
Based on Law of the Republic of Indonesia Number 36 of 2008 (2), tax subjects are as
follows (Directorate General of Taxes, 2008) :
a. 1 private person;
2 undivided inheritances as one unit replace the rightful;
b. entity; And
c. permanent form of business.
The object of tax is stated in Law of the Republic of Indonesia Number 36 of 2008 (4),
namely everything received or obtained by a Taxpayer which increases economic capacity,
whether originating from Indonesia or from outside Indonesia, which can be used to increase
the wealth of the Taxpayer concerned or to consumption, by name and in any form
(Directorate General of Taxes, 2008).

2.2. E-Commerce

2.2.1. Definition of E-Commerce

Circular Letter of the Directorate General of Taxes Number: SE-62/PJ/2013, part A, explains
that e-commerce is a trade transaction for goods and/or services carried out by business
actors and consumers through an electronic system. e-commerce began to develop in
Indonesia in 2010 with the emergence of Tokopedia and Gojek. The presence of these two
types of e-commerce was followed by other e-commerce such as Tiket.com, Traveloka,
Shopee, Bukalapak in the following year and their growth continues to increase to this day.
Dr. Muhammad Edhie Purnawan stated that e-commerce is "a business transaction activity
carried out online via the internet by utilizing information and communication technology"
(Purnawan, 2015). Meanwhile, according to Prof. Dr. Budi Rahardjo e-commerce is "the use
of information and communication technology to carry out business transactions, both
between companies and companies (B2B), companies and consumers (B2C), or between
consumers and consumers (C2C)" (Rahardjo, 2012).

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2.2.2. Components and Benefits of E-Commerce

Based on the Regulation of the Ministry of Finance of the Republic of Indonesia number
210/PMK. 010/2018 (3), (4), and (5), e-commerce elements consist of :
1. Containers in the form of applications, websites and/or other internet-based content
services that are used for transactions and/or trade facilitation through electronic systems
(e-commerce) are called electronic containers (platforms).
2. Electronic communication facilities used for transactions aimed at carrying out electronic
trading business activities are called electronic markets (marketplaces).
3. Parties, whether individuals, entities or permanent establishments who reside or are
domiciled or have business activities in the customs area which provide a platform in the
form of a marketplace, including over the top in the field of transportation within the
customs area, are called providers of electronic market platforms (marketplace platforms).
4. Individuals, entities, or permanent establishments who reside or are domiciled or have
business activities in the customs area who carry out transactions with buyers using
platform facilities provided by marketplace platform providers are called traders.
According to Suyanto, e-commerce provides the following benefits :
1. For organizations that own e-commerce : to expand the marketplace to national and
international markets; reducing the cost of using paper for creating, processing,
distributing, storing and searching for information on transactions; reducing the time
between capital outlay and product receipt (Rahmidani, 2015).
2. For consumers using e-commerce : allows customers from all locations to shop or make
transactions 24 hours a day throughout the year; providing customers with a greater
choice of products from multiple vendors; facilitate customers to be able to visit many
places and compare products and services quickly and without expensive costs; provide
relevant information to customers in detail in seconds (Yusuf et al., 2022).
3. For society in general : allows people not to have to leave the house to shop, so they can
use their time to work at home; enabling various products and services that are usually
difficult for people in third world countries and rural areas to enjoy now to be enjoyed
easily (Wibowo, 2016).

2.3. Taxes on E-Commerce Transactions

2.3.1. Purpose of Imposing E-Commerce Tax

Tax collection on e-commerce transactions aims to implement justice for all taxpayers,
both conventional and e-commerce. Basically, the obligations of taxpayers in e-commerce
and conventional businesses are no different. If taxes from e-commerce transactions are not
enforced, it will result in the principle of justice not being implemented in law
enforcement(Fauzi et al., 2024). So there will be an imbalance in competition between
entrepreneurs because the tax burden is unequal between taxpayers. Therefore, e-commerce
tax can be said to be a tool for equalizing people's income (Tutiek & Cahyadi, 2021).
With the growing development of electronic commerce, the government needs to regulate
tax policies to ensure fair competition between online sellers and conventional sellers. This
tax can be in the form of Value Added Tax (VAT) or other sales tax which is applied in
accordance with applicable regulations. This is in line with the principles of justice and
equality in the tax system. For example, in Law Number 11 of 2020 (4) concerning Job
Creation, it is stated that e-commerce transactions must be subject to VAT in accordance with
the provisions of applicable laws and regulations (Claudi, 2023).

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2.3.2. Development of E-Commerce Tax Regulations

(Source: Tax.com)
Figure 2. Development of Regulations and Tax Optimization in E-Commerce
Based on the Circular Letter of the Directorate General of Taxes Number: SE-62/PJ/2013,
the taxes imposed on e-commerce transactions are Income Tax, and Value Added Tax and
Sales Tax on e-commerce transactions (Ministry of State Secretariat, 2013). In 2017,
Presidential Regulation Number 74 of 2017 concerning the National Electronic-Based Trading
System Road Map (E-Commerce Road Map) for 2017-2019 was stipulated. The Road Map
contains information related to fulfilling tax obligations, equal tax treatment, and registration
procedures for e-commerce business actors (Claudia, 2023).
As a continuation of the 2017-2019 National Electronic Trading System Road Map, in 2018
Minister of Finance Regulation (PMK) Number 210/PMK.010/2018 concerning Tax Treatment
of Trade Transactions through the system was formed. Electronic (e-commerce) which
contains obligations for traders and service providers to notify the Taxpayer Identification
Number (NPWP) to the marketplace platform provider. If traders or service providers do not
yet have a NPWP, they can immediately arrange it by registering online on the application
provided by the Directorate General of Taxes or by providing their Population Identification
Number (NIK) to the marketplace platform provider (Rahadatul, 2021).
The imposition of tax on e-commerce based on Minister of Finance Regulation (PMK)
Number 210/PMK.010/2018 officially came into effect on April 1 2019. The implementation
of this tax on e-commerce actors raises pros and cons in society. The Minister of Finance, Sri
Mulyani finally withdrew this regulation by enacting Minister of Finance Regulation no.
31/PMK.010/2019 concerning the revocation of Minister of Finance Regulation Number
210/PMK.010/2018 concerning Tax Treatment of Trade Transactions via Electronic Systems
(E-Commerce) (Rahadatul, 2021).
In 2020, the government passed Law Number 2 of 2020 concerning the Establishment of
Government Regulations in Lieu of Law Number 1 of 2020 as an effort to maintain the State's
financial stability. Article 6 of the Law discusses tax treatment in trading activities via
electronic systems (PSME), which is further regulated in Minister of Finance Regulation
Number 48/PMK.03/2020. The Regulation of the Minister of Finance contains procedures for

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appointing collectors, collecting and depositing, as well as reporting value added tax on the
use of intangible taxable goods and/or taxable services from outside the customs area within
the customs area through trading via an electronic system. Implementation of the applicable
provisions in the Minister of Finance Regulation Number 48/PMK.03/2020 is regulated based
on the Director General of Taxes Regulation Number PER-12/PJ/2020 (Claudia, 2023).
2.3.3. Tax Obligations of e-commerce Business Actors
The following are the main tax obligations of traders or service providers who deliver goods
and/or services electronically as regulated in the Minister of Finance Regulation
(PMK.210/2018) (Ayuningtias, 2021).

● For traders and service providers using the marketplace platform :

1. Notify the NPWP to the marketplace platform provider.

2. If you don't have a NPWP, you can choose to register to obtain a NPWP, or provide your
Population Identification Number to the marketplace platform provider.
3. Traders who have a turnover of not more than IDR 4.8 billion a year pay PPh in
accordance with applicable regulations, such as final tax at a rate of 0.5%.
4. If a trader generates a turnover of more than IDR 4.8 billion in a year, the trader is
confirmed as a Taxable Entrepreneur and carries out obligations related to VAT in
accordance with applicable regulations.

● For marketplace platform providers :

1. Have a NPWP, and confirmed as a PKP.

2. Collect, deposit and report VAT and PPh related to the provision of marketplace
platform services to traders and service providers.
3. Collect, deposit and report VAT and PPh related to the sale of merchandise belonging
to the marketplace platform provider.
4. Reports a recapitulation of transactions carried out by traders using the platform.

● For e-commerce outside the marketplace platform :

Business actors who carry out trading activities in goods and services through online retail,
classified ads, daily deals and social media are required to comply with provisions relating
to VAT, PPnBM and PPh in accordance with applicable regulations.

3. METHODS
This research uses a qualitative approach with a literature study method. This approach
was chosen to understand the challenges and solutions related to optimizing tax revenues
from the e-commerce sector in Indonesia as a whole. Data was collected through searching
and analyzing various relevant information sources, such as academic journals, government
reports, industry publications, and policy documents related to tax and e-commerce in
Indonesia. After that, the data was analyzed in depth to identify factors that influence tax
revenues from the e-commerce sector.

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4. RESULTS AND DISCUSSION

4.1. The Impact of E-Commerce Development on the Tax System

The rapid development of information and communication technology opens up new
business opportunities, one of which is e-commerce. Electronic commerce (Electronic
Commerce) is part of e-lifestyle which allows buying and selling transactions to be carried out
online from anywhere and at any time. e-commerce can also be interpreted as a business
process using electronic technology that connects companies, consumers and society in the
form of exchanging or selling goods, services and information electronically (Riadi, 2013).
The development of e-commerce in Indonesia has had a significant impact on the tax
system, both positive and negative. Positive impacts include increased tax revenues from the
rapidly growing e-commerce sector. The growth of e-commerce increases transaction volume
and company turnover, which means increasing tax revenues from value added tax (VAT),
sales tax and corporate income tax. Apart from that, e-commerce also allows easier access
for taxpayers to report and pay their taxes online more practically and improve tax
compliance (Han, 2019).
On the other hand, there is also a negative impact of e-commerce on the tax system. One
of them is the challenge in supervising and controlling e-commerce transactions which tend
to be more difficult to track and monitor by tax authorities (Ariyanto & Siregar, 2019).
Complex and often cross-border transaction patterns can enable tax avoidance practices that
are difficult for the government to monitor (Indrawati & Lutfi, 2020). Apart from that,
innovative e-commerce business models can also be utilized by companies to reduce their tax
obligations legally or illegally (Gupta & Dasgupta, 2021). The complex impact on the tax
system needs to be considered carefully by the government in designing effective tax policies.
4.2. The Challenges of E-Commerce Tax
Optimizing tax revenues from the e-commerce sector is faced with a number of complex
and varied challenges. One of the main challenges is the incompatibility of tax regulations
between countries, which makes it difficult for governments to ensure that all e-commerce
transactions are taxed fairly and efficiently (Barfield, 2020). According to the Organization for
Economic Co-operation and Development (OECD), this regulatory mismatch creates
loopholes in the global tax system, which can be exploited to avoid or minimize tax obligations
(OECD, 2019). A similar challenge, namely the complexity of multinational company
structures, is a serious obstacle in auditing and monitoring e-commerce transactions involving
various business entities in various jurisdictions (Han, 2019). This allows tax avoidance
practices to occur which are detrimental to state revenues (Gupta & Dasgupta, 2021).
Another challenge is tax violations that are difficult to detect in e-commerce transactions.
E-commerce transactions are often carried out online without the taxpayer being physically
present, making it difficult for authorities to supervise and monitor (Al-Bassam, 2020).
Complex transaction patterns, including cross-border transactions and the use of digital
payment methods, increasingly complicate tax law enforcement efforts (PwC, 2021).
Apart from that, technical and technological challenges are also obstacles in optimizing tax
revenues from the e-commerce sector. Implementing an effective tax system in an e-
commerce context requires large investments in sophisticated IT infrastructure, as well as
high technical skills for the government. Without adequate infrastructure and skills, it is
difficult to track and monitor e-commerce transactions effectively, increasing the risk of
undetected tax violations (KPMG, 2020).

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Taxpayer awareness and compliance in paying taxes on e-commerce transactions is also a

significant challenge. Many e-commerce businesses, especially those operating on a small and
medium scale, may not fully understand their tax obligations or try to avoid them due to the
complexity of tax regulations. Most online consumers tend to be less aware of the tax
obligations associated with their online purchases, which can hinder government efforts to
collect taxes effectively (Global Web Index, 2020).
4.3. The Optimization Strategies of E-commerce Tax Revenue
In overcoming the challenges of optimizing tax revenues from the complex and diverse e-
commerce sector, a comprehensive and integrated strategy is needed. One of them is through
cooperation between countries in regulating e-commerce taxes (Han, 2019). International
cooperation in terms of harmonization of tax regulations and exchange of information is
needed to overcome the challenges of regulatory incompatibility between countries (IMF,
2020). This involves negotiating and implementing cross-border tax agreements that enable
the effective exchange of tax information between countries (Barfield, 2020).
Investment strategies in advanced IT infrastructure, skills development for governments,
and increasing tax awareness among businesses and consumers are also important steps in
increasing the effectiveness of tax collection from the e-commerce sector (UNCTAD, 2019).
The government needs to develop adequate IT infrastructure to monitor e-commerce
transactions in real-time (Heo & Han, 2020). Data analysis technologies such as big data and
machine learning can also be applied to detect suspicious transaction patterns in tax
violations (Bird & Zolt, 2019). In addition, training and development of technical skills for tax
personnel is also needed to ensure that they have sufficient abilities to manage and analyze
e-commerce transaction data effectively (Wijaya & Lee, 2020). Apart from that, tax education
for e-commerce businesses and consumers is also important to increase tax awareness and
compliance in this sector (Trivedi & Sheehan, 2018).

5. CONCLUSION
The development of information and communication technology has changed business
patterns in Indonesia, especially in the electronic commerce or e-commerce sector. However,
despite the rapid growth of e-commerce, tax collection from this sector remains a challenge.
The following are some of the conclusions we found from the discussion of this research.
First, the development of e-commerce and the digital economy has changed the business
landscape significantly, affecting transaction patterns and tax structures. Therefore, adjusting
tax policies is important to overcome new challenges that arise. Second, the challenges in e-
commerce tax collection, such as regulatory incompatibility between countries, the
complexity of multinational company structures, tax violations that are difficult to detect, so
require collaborative strategies between governments, business actors and international
institutions. Apart from that, taxpayer awareness and compliance in paying taxes on e-
commerce transactions is also a significant challenge. Third, the strategy for optimizing tax
revenues from the e-commerce sector must be based on international cooperation in terms
of harmonization of tax regulations and exchange of information in dealing with tax regulation
problems between countries, investment in developing IT infrastructure for the effective
application of tax technology, increasing taxpayer awareness and compliance, as well as
cooperation between the government and the e-commerce industry. This strategy is
expected to help the government face the rapidly changing dynamics of the e-commerce
business and ensure fairness in the tax system.

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This research has provides an important contribution in understanding, identifying and

analyzing the impacts, challenges and strategies in optimizing tax revenues from the e-
commerce sector in the digital economy era in Indonesia. By implementing appropriate policy
recommendations, it is hoped that tax revenues from e-commerce in Indonesia can be
increased significantly, make a positive contribution to national economic growth, and
increase fairness in the tax system in Indonesia.

6. RECOMMENDATIONS
After going through the discussion results of this study, the following are
recommendations for consideration by the government and business players in the e-
commerce industry.
● For the Government:
1. The government can provide incentives to e-commerce business actors who comply
with paying taxes. This could include cutting administrative costs or reducing tax rates
for companies that have fulfilled their tax obligations.
2. The government needs to collaborate with other countries to develop consistent tax
regulations in the context of cross-border e-commerce. This will help overcome the
problem of obstacles in tax collection.
3. The government can allocate a budget for the development and implementation of
effective tax technology. This includes the use of integrated tax information systems
and data analysis to support monitoring of e-commerce transactions and detection of
potential tax avoidance.
● For Business People:
1. Businesses in the e-commerce industry need to increase awareness about their tax
obligations and the importance of compliance. This can be done through internal
training or collaboration with a professional tax service provider.
2. E-commerce business players need to maintain transparency in tax reporting and
openness in interactions with tax authorities. This will help build trust with the
government and minimize the risk of tax audits.
3. E-commerce business actors can participate in dialogue with the government regarding
the formation of fair and effective tax policies. Through constructive collaboration, they
can provide valuable input and influence policy changes that support the growth of the
e-commerce industry.

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DOI: https://doi.org/10.17509/mimbardik.v5i2
p- ISSN 2527-3868 e- ISSN 2503-457X