000			01731nab a2200253 c 4500
999			_c145725 _d145725
003			ES-MaIEF
005			20220324133633.0
007			ta
008			220324t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_956895 _aNugroho, Adrianto Dwi
245		0	_aAligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia _helectrónico _c Adrianto Dwi Nugroho
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThis 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).
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_963590 _aSERVICIOS DIGITALES
650		4	_948108 _aPRESTAMOS
650		4	_aIMPUESTOS _947460
650		4	_947477 _aINDONESIA
773	0		_9167033 _oAPTB/2021/4 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 4, 2021, 10 p.
942			_cRE