Analisis Penerapan Pajak Pertambahan Nilai Terhadap Pemungutan Pajak Digital Game Online Di Indonesia

Mohammad Fiqkri, Nadya Astadewi Putri Abdullah, Ivo Rajava Fiba, Rofi Hakim Winata

Abstract


This research was conducted with the aim of analysing the implementation of digital taxation policies on online gama. The research method used is a qualitative method with a descriptive approach and uses data obtained from literature sources. The considerable potential of online game digital tax revenue with a large number of users is in fact unknown how significant its influence on domestic tax revenue is. The reason for this is that there is no detailed grouping of specific business types in PMSE transactions so that the contribution made by online games cannot be ascertained in terms of amount and percentage. Another reason is that the government faces several obstacles, such as difficulties in accessing gamer data, data on foreign online game businesses, and tax compliance issues by domestic and foreign online game businesses. Therefore, there is a need for supervision and law enforcement such as tax collectors for tax administration, provision of PPN PMSE tools that can be accessed by tax collectors to fulfil their obligations.

Keywords


Digital Tax, Game Online, PMSE and PPN

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References


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