2020
DOI: 10.29322/ijsrp.11.01.2021.p10987
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Fiscal Policy Perspective on Virtual Business During COVID-19 and Its Challenges: The Case of Indonesia

Abstract: 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. This law is an integral part of the regulations regarding the handling of the COVID-19 pandemic. The second objective is to analyze the potential challenges that arise in tax policy implementation on virtual businesses. This study is qualitative re… Show more

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Cited by 2 publications
(3 citation statements)
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“…These standards are essential for informing regulatory frameworks and ensuring the delivery of safe anesthesia services in Indonesia. In the face of the COVID-19 pandemic, the Indonesian government has implemented policies aimed at controlling the spread of the virus, including large-scale social restrictions in various regions of the country (Saptono & Ayudia, 2020). These policies have implications for healthcare delivery, including anesthesia services, and highlight the intersection of public health policies and healthcare regulation.…”
Section: Resultsmentioning
confidence: 99%
“…These standards are essential for informing regulatory frameworks and ensuring the delivery of safe anesthesia services in Indonesia. In the face of the COVID-19 pandemic, the Indonesian government has implemented policies aimed at controlling the spread of the virus, including large-scale social restrictions in various regions of the country (Saptono & Ayudia, 2020). These policies have implications for healthcare delivery, including anesthesia services, and highlight the intersection of public health policies and healthcare regulation.…”
Section: Resultsmentioning
confidence: 99%
“…Walaupun DST merupakan pajak langsung, tapi DST bukan merupakan PPh, sehingga tidak dicakup dalam ketentuan tax treaty (Kurniawan, 2020). Basis pajak DST ialah sejumlah transaksi PMSE yang dihasilkan oleh perusahaan asing dan bukan dari jumlah keuntungan yang diperoleh (Geringer, 2020;Budi dan Ayudia, 2021). Indonesia pun juga menerapkan hal serupa dengan mengeluarkan kebijakan Pajak Transaksi Elektronik/PTE.…”
Section: Saat Ini Tax Treaty DI Berbagai Negara Mengacu Pada Oecd Mod...unclassified
“…Konsekuensi ini mau tidak mau menimbulkan ketidaknyamanan antara wajib pajak dan otoritas pajak. Selanjutnya, pengenaan PTE dapat mengancam ekspor dan memicu konflik perang dagang dengan negara mitra (Budi dan Ayudia, 2021). Hal ini dikarenakan mekanisme pajak yang baru ini berdampak pada berkurangnya pendapatan pajak di negara asal perusahaan asing (Rebecca, 2021).…”
Section: Saat Ini Tax Treaty DI Berbagai Negara Mengacu Pada Oecd Mod...unclassified