ANALYSIS OF NETFLIX TAXATION IN INDONESIA

  • Muhammad Rheza Ramadhan Direktorat Jenderal Pajak
  • Daniel Oktavianus Kristian S

Abstract

In era digital right now, most of internet users in Indonesia, use internet to watch movies/videos. One of companies that provide streaming video is Netflix. The presence of Netflix in Indonesia has been awaited by Indonesian people, but there is problem in terms of taxation aspects. This study is an analysis of aspects Netflix taxation in Indonesia especially in term of determining the current Netlix tax subject in Indonesia and current tax treatment of Netflix in Indonesia. This study used literature method and field studies in the form of triangulation theory. The results show that Netflix is foreign tax subject which is possible as permanent establishment so it can be subject to Income Tax and Netflix service that subject to Value Added Tax

Published
2020-12-31
How to Cite
Ramadhan, M. R., & Kristian S, D. O. (2020). ANALYSIS OF NETFLIX TAXATION IN INDONESIA. Simposium Nasional Keuangan Negara, 2(1), 59-77. Retrieved from https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/522