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    Perkembangan Kebijakan Perpajakan Internasional: Taxation of The Digital Economy

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    Ukh Sari
    This document summarizes the international taxation landscape and Indonesia's existing laws regarding the taxation of the digital economy. It discusses how globalization and digitalization have impacted international tax policy. It then outlines Indonesia's current income tax law, VAT law, and regulations governing the taxation of online marketplaces, classified ads services, and delivery of taxable goods and services both within and from outside the country's customs area. The document was presented by the Director of International Taxation of Indonesia's Directorate General of Taxes.

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    Perkembangan Kebijakan Perpajakan Internasional: Taxation of The Digital Economy

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    Ukh Sari
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    This document summarizes the international taxation landscape and Indonesia's existing laws regarding the taxation of the digital economy. It discusses how globalization and digitalization have impacted international tax policy. It then outlines Indonesia's current income tax law, VAT law, and regulations governing the taxation of online marketplaces, classified ads services, and delivery of taxable goods and services both within and from outside the country's customs area. The document was presented by the Director of International Taxation of Indonesia's Directorate General of Taxes.

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    This document summarizes the international taxation landscape and Indonesia's existing laws regarding the taxation of the digital economy. It discusses how globalization and digitalization have impacted international tax policy. It then outlines Indonesia's current income tax law, VAT law, and regulations governing the taxation of online marketplaces, classified ads services, and delivery of taxable goods and services both within and from outside the country's customs area. The document was presented by the Director of International Taxation of Indonesia's Directorate General of Taxes.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    11 views6 pages

    Perkembangan Kebijakan Perpajakan Internasional: Taxation of The Digital Economy

    Uploaded by

    Ukh Sari
    This document summarizes the international taxation landscape and Indonesia's existing laws regarding the taxation of the digital economy. It discusses how globalization and digitalization have impacted international tax policy. It then outlines Indonesia's current income tax law, VAT law, and regulations governing the taxation of online marketplaces, classified ads services, and delivery of taxable goods and services both within and from outside the country's customs area. The document was presented by the Director of International Taxation of Indonesia's Directorate General of Taxes.

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    TAXATION OF THE DIGITAL ECONOMY

    Prof. P.M. John L. Hutagaol


    Director of International Taxation, DGT

    PERKEMBANGAN KEBIJAKAN
    PERPAJAKAN INTERNASIONAL

    Disampaikan di:
    LOKAKARYA PERPAJAKAN UNTUK DOSEN PKN STAN
    RABU, 16 JANUARI 2019
    Jakarta, 28 August 2019
    1
    CURRICULUM VITAE
    Name : Prof. Dr. Poltak Maruli John Liberty Hutagaol, M.Acc.,
    M.Ec.(Hons.), S.E., Ak., C.A.
    Place/Date of Birth : Jakarta, 27 November 1965
    Office Address : Jalan Gatot Subroto Kav. 40-42, Jakarta
    I. Job Title
    ❖ Head of Tax Office Foreign Direct Investment One (2009-2011)
    ❖ Advisor for Tax Services (2011-2011)
    ❖ Advisor for Tax Law Enforcement (2011-2012)
    ❖ Director of Tax Regulation II (2012-2016)
    ❖ Director of International Taxation (2016-now)
    II. Education
    ❖ Bachelor of Economics (University of Brawijaya, Malang) – 1988
    ❖ Master of Economics in Accountancy (University of Macquarie, Sydney) – 1994
    ❖ Master of Economics by Research (University of Macquarie, Sydney) – 1995
    ❖ PhD in Business Management (University of Padjadjaran, Bandung) – 2004
    III. Professional Expertise
    ❖ Indonesian Competent Authority, 2012 – now
    ❖ Professor in Taxation (PERBANAS), 2008 – now
    ❖ Chairman of Board Advisor of ATPETSI, 2018 – 2022
    ❖ Chairman of KAPj IAI, 2018 – 2020
    ❖ Head of Indonesian Delegation for MAP, 2012 – now
    2
    THE INTERNATIONAL TAX LANDSCAPE
    Information,
    Communication &
    Technology

    Globalization

    Underground Economy International


    Taxation Landscape

    World Economic Growth


    3
    ADDRESSING THE DEVELOPMENT OF
    DIGITALIZATION

    Digital

    Tax
    Tax Policy
    Administration
    4
    INDONESIA EXISTING LAW AND REGULATION

    Income Tax
    Monthly Fixed Fee, Law Number 36 Year 2008
    Service provision Rent Fee, Registration
    Monthly Fixed Fee,
    of place/time Fee, Fixed Fee,
    Rent Fee, Registration Service provision of
    Subscription Fee
    Business income Fee, Fixed Fee, place/time
    Subscription Fee
    Art.14 para 1
    Online
    marketpla Sales of Business
    ce goods/services income Sales of Daily
    Other services Business income goods/services Deals
    Art.4 para 2, Art.21, Art.23,
    Delivery of Sales
    Per Sale Fee, Art.26
    commission, service
    Results to Merchant by Per Sale Fee,
    provider settlement Delivery of Sales
    Online Marketplace commission, service
    fee, credit card fee Results to Merchant by
    provider settlement

    VAT
    Online Marketplace
    fee, credit card fee

    Law Number 42 Year 2009


    Government Regulation Number 1 of 2012 Monthly Fixed Fee, Rent
    Monthly Fixed Fee, Rent Fee, Registration Fee, Service provision of Classified
    Classified Service provision of Fee, Registration Fee, Delivery of Taxable Goods/Services Fixed Fee, Subscription place/time Ads
    Ads place/time Fixed Fee, Subscription within the Customs Area Fee
    Fee
    Utilization of Taxable Services from
    outside the Customs Area

    Circular Letter of Director General of Taxes No. SE-


    62/PJ/2013

    5
    THANK YOU

    Ministry of Finance of the Republic of Indonesia


    Directorate General of Taxes

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