| dc.description.abstract | Indonesia has an e-commerce road map that regulates licensing, taxation issues, holding e-commerce, supporting e-commerce, as well as protecting the public. This is stated in the Presidential Regulation (Perpres) No. 74/2017 concerning 2017-2019 Roadmap for Electronic-Based National Trade System (e-commerce road map). The implementation of e-commerce taxation is regulated by Minister of Finance Regulation Number 210/PMK.010/2018 concerning Tax Treatment of Trade Transactions through Electronic Systems which is effective April 1, 2019. Minister of Finance through Press Release Number 12/KLI/2019, March 29, 2019 withdraw PMK Number 210/PMK.010/2018. PMK withdrawal E-Commerce is due to comprehensive coordination and synchronization needs between ministries or agencies. This is done with the hope that e-commerce is right on target, fair, efficient, encourages the growth of the digital economy ecosystem, optimizes public hiring to stakeholders and disseminates the implementation of e-commerce tax reporting and implementation. The type of research used in this research is descriptive qualitative research. PMK No 210/2018 still does not reflect the principle of equity, certainty and equates the level playing field between e-commerce systems and e-commerce actors. Profession in expanding the taxpayer base can be done with a withholding tax system. The expansion of the tax base in era 4.0 can be done through account access in banks, public education, issuing follow-up regulations on e-commerce actors, incentives and stimuli for e-commerce players, final VAT schemes with rates lower than normal tariffs, tax expiration policies infant industry e-commerce. The application of PMK 210/2018 is still not in line with (Perpres) No. 74/2017. So that the Indonesian government is careful and explores more deeply about the planned implementation of tax provisions for e-commerce businesses in the marketplace with models c to c. So that the Indonesian government is careful and explores more deeply about the planned implementation of tax provisions for e-commerce businesses in the marketplace with models c to c. | id_ID |
