TAXATION MANAGEMENT IN THE DIGITAL ECONOMIC ERA

Mochamad Ferdiansa, Cosmas Budiyantoro

Abstract: This study tries to find out how tax regulations in Indonesia related to trade transaction taxes through electronic systems can accelerate the application of digital tax practices to fund efforts to recover the Covid 19 pandemic.

The discussion will emphasize more on the Digital Economy and the Application of Taxation Regulations in Indonesia related to the application of digital tax practices at the phase to accelerate economic recovery affected by the Covid pandemic 19

This study will put more emphasis on the literature study approach and provide feedback to stakeholders

Keywords: Digital Economy, International Tax Law, OECD, BEPS, and Covid 19 pandemic.

Title: TAXATION MANAGEMENT IN THE DIGITAL ECONOMIC ERA

Author: Mochamad Ferdiansa, Cosmas Budiyantoro

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Research Publish Journals

Vol. 9, Issue 1, April 2021 - September 2021

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TAXATION MANAGEMENT IN THE DIGITAL ECONOMIC ERA by Mochamad Ferdiansa, Cosmas Budiyantoro