Tantangan Pemungutan PPN atas Transaksi E-Commerce dalam Sistem Perpajakan Digital Indonesia Terkini
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E-commerce transactions expand the digital consumption of goods and services, but they also complicate the collection of Value Added Tax (VAT). This study analyzes the challenges of VAT collection on e-commerce transactions through a normative juridical review of the VAT Law as amended by Law No. 7 of 2021 on the Harmonization of Tax Regulations, Government Regulation No. 44 of 2022, Minister of Finance Regulation No. 60/PMK.03/2022, and Director General of Taxes Regulation No. PER-12/PJ/2020, together with relevant scholarly literature. The analysis reveals three groups of problems. First, regulatory problems arise in determining the collecting party and in the treatment of the utilization of intangible taxable goods and/or taxable services from outside the customs area. Second, administrative problems appear in the limited identification, matching, and integration of cross-platform transaction data. Third, technical and compliance problems concern transactions outside formal platforms, the understanding of business actors, and data governance. Minister of Finance Regulation No. 60/PMK.03/2022 has provided a mechanism for appointing VAT collectors for trade through electronic systems (PMSE), yet its effectiveness still depends on certainty of guidelines, lawful data interoperability, and easily accessible compliance services. This study recommends strengthening responsive regulation, risk-based administrative integration, and the role of platforms as compliance facilitators while protecting personal data.
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Author Biographies
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Kota Surabaya, Provinsi Jawa Timur, Indonesia.
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Kota Surabaya, Provinsi Jawa Timur, Indonesia.
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Kota Surabaya, Provinsi Jawa Timur, Indonesia.
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Kota Surabaya, Provinsi Jawa Timur, Indonesia.
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Kota Surabaya, Provinsi Jawa Timur, Indonesia.
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This work is licensed under a Copyright (c) 2026 Iffah Qonitah, Ratna Nugraheni, Lydia Setyawardani, Agung Kristiawan, Emi Kusmaeni .
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References
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