文章基本信息

标题：PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN
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作者：Amelia Cahyadini ; Zainal Muttaqin ; Sinta Dewi 等
期刊名称：Veritas et Justitia
印刷版ISSN：2460-0555
电子版ISSN：2460-4488
出版年度：2022
卷号：8
期号：1
页码：171-190
DOI：10.25123/vej.v8i1.4735
语种：English
出版社：Parahyangan Catholic University
摘要：Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
关键词：digital economy;income tax;Over-the-Top