Aligning Taxation on Peer-to-Peer-Lending Business with Taxation on Digital Economy in Indonesia
This article seeks to expose the paradox in tax collection on digital services in Indonesia. On the one hand, the Indonesian government has been keen to ensure that multinational enterprises pay their fair share of taxes in the state. This is done by, inter alia, imposing VAT on digital services co...
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| Format: | Article |
| Language: | English |
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International Bureau of Fiscal Documentation
2021
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| Online Access: | https://repository.ugm.ac.id/277195/1/2021%2012%20-%20APTB%20Volume%2027%20Issue%204%20-Indonesia%20-%20Aligning%20Taxation%20on%20Peer-to-Peer-Lending%20Business%20with%20Taxation%20on%20Digital%20Economy%20in%20Indonesia%20-%20IBFD.pdf |