PEMAJAKAN PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE) LINTAS NEGARA

Abstract

Taxation of Cross Border E-Commerce (Unilateral Measures Vs Global Consensus). The development of cross-border e-commerce create challenges from the aspect of taxation. The current international taxation system is seen as no longer in line with the digital business model. Countries in the world today are faced with two choices in taxation cross-border e-commerce, that are unilaterally regulating in domestic rules (unilateral measures) or making agreements between countries in the world (global consensus). This study aims to look at how tax regulations related to cross-border e-commerce in Indonesia and other countries, as well as to examine the implications of unilateral measures and global consensus. The results showed the unilateral measures taken by countries in the world were quite diverse. Unilateral measures are appropriate steps as a short-term effort to collect state revenue. However, unilateral measures have a weakness, that is the emergence of potential disharmony between countries. Thus the global consensus needs to continue to be pursued as a global solution to improve the current international taxation system and be able to provide fair and acceptable taxation of cross-border e-commerce to all parties.