Tantangan Penetapan Bentuk Usaha Tetap Digital dalam Pemajakan Transaksi Lintas Negara
DOI:
https://doi.org/10.55606/jumia.v4i4.4568Keywords:
Cross-border Transactions, Digital Economy, Digitalization, Permanent Establishment, TaxAbstract
This research aims to analyze the challenges of determining permanent business forms (BUT) in taxing cross-border transactions. This research was conducted using a qualitative approach based on normative legal review. Research data consists of secondary data obtained from statutory regulations and reputable articles that are relevant to the research topic. The data was then processed using techniques developed by Miles & Hubermann which consisted of data reduction, data presentation and drawing conclusions. The research results show that the main challenge faced in determining permanent digital business forms and cross-border taxation is the gap between the articles set by the OECD as BUT requirements and the current economic reality. This gap makes it difficult for the tax authorities to tax virtual BUTs that earn income in Indonesia because of the weak legal basis. In addition, tax authorities experience limitations in auditing foreign entities due to the self-reporting system. Tax authorities also do not have the authority to verify cross-border transactions carried out by companies. The final challenge is the risk of double taxation due to differences in perception between taxpayers and tax collectors. Coordination is needed between the government to improve regulations, tax authorities to enforce laws according to state regulations, and international governments to create fair and balanced regulations.
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