Nugroho, Adrianto Dwi
Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia electrónico / Adrianto Dwi Nugroho .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article seeks to expose the paradox in tax collection on digital services in Indonesia. On the one hand, the Indonesian government has been keen to ensure that multinational enterprises pay their fair share of taxes in the state. This is done by, inter alia, imposing VAT on digital services consumed within the jurisdiction, and the pending imposition of direct tax on electronic transactions. On the other hand, findings of this article show that potential taxation on peer-to-peer lending business seems to be neglected for unclear reasons. As of June 2021, the Indonesian Financial Services Authorities, OJK, reveals that the business has gathered more than 120 registered operators with a three-year-span national and foreign accumulated fund provided by lender amounting to more than IDR 210,000 billion (circa USD 14 billion).
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
PRESTAMOS
IMPUESTOS
INDONESIA
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 4, 2021, 10 p.
Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia electrónico / Adrianto Dwi Nugroho .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article seeks to expose the paradox in tax collection on digital services in Indonesia. On the one hand, the Indonesian government has been keen to ensure that multinational enterprises pay their fair share of taxes in the state. This is done by, inter alia, imposing VAT on digital services consumed within the jurisdiction, and the pending imposition of direct tax on electronic transactions. On the other hand, findings of this article show that potential taxation on peer-to-peer lending business seems to be neglected for unclear reasons. As of June 2021, the Indonesian Financial Services Authorities, OJK, reveals that the business has gathered more than 120 registered operators with a three-year-span national and foreign accumulated fund provided by lender amounting to more than IDR 210,000 billion (circa USD 14 billion).
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
PRESTAMOS
IMPUESTOS
INDONESIA
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 4, 2021, 10 p.