The Role of Law in Addressing E-Commerce Tax Challenges in Indonesia

• Henry Dianto P. Sinaga
• ISBN 978-623-10-4266-8
• 2024
• Hukum

In responding to the tax challenges posed by e-commerce, this book discusses and analyzes the existing problems through philosophical, juridical, and paradigmatic inquiry in order to arrive at an ideal legal conception for Indonesia. This inquiry rests on the construction of neo-Kantianism, the four maxims of taxation, and the model of how law operates in society—ideas that extend to the components constituting ideal legal value, namely justice, legal certainty, and public benefit. The results of this philosophical, juridical, and paradigmatic inquiry show that certain provisions are not yet aligned with these components of legal value: justice, legal certainty, and public benefit. These legal and tax concepts yield the components that play a role in addressing e-commerce tax challenges in Indonesia, namely: (a) fairness, neutrality, and equity as components of justice; (b) convenience or ease, efficiency, and flexibility as components of public benefit; and (c) equality before the law, certainty and simplicity, and due process of law as components of legal certainty.