Principles of Tax Collection in Value Added Tax (VAT) on Digital Services in Indonesia
Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This pape...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Teuku Umar
2022-03-01
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| Series: | Jurnal Public Policy |
| Subjects: | |
| Online Access: | http://jurnal.utu.ac.id/jppolicy/article/view/4692 |