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Analysis of Development and Implementation Challenges of the Minister of Finance Regulation Concerning Trading through Electronic Systems
Abstract
This study aims to analyze the developments and challenges of implementing the Minister of Finance Regulation No. 60/PMK.03/2022 concerning Procedures for Appointment of Collector, Collection, Deposit, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area through Trading Through the Electronic System. This study uses a qualitative approach through literature study and in-depth interviews. Digital transactions are increasingly dominating the trading system in the current era, electronic commerce arising from technological developments. In trade transactions, consumers are parties who take advantage of the goods and/or services obtained. Consumption of goods and/or services is subject to VAT. The imposition of VAT on consumption within the Customs Area is imposed regardless of the origin of the goods and/or services, including those from outside the Customs Area. This study discusses the background of the TTES VAT policy, how it develops and handles aspects of state revenue, taxpayer compliance and administrative convenience.
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DOI: https://doi.org/10.33258/birci.v5i2.5258
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