APPLICATION OF OECD MODEL P3B PRINCIPLES IN ECOMMERCE TRANSACTIONS IN INDONESI

Abstract

In the midst of the Covid-19 pandemic which brought a reduction in conventional taxes, the Indonesian government sought to achieve the potential for e-commerce taxes which were very potential due to the significant increase in e-commerce transactions. This effort could have implications for the occurrence of double taxation, which in turn will create a trade war and an unfavorable investment climate. Therefore, even though Indonesia was born using the UN P3B model, in reality it continues to harmonize e-commerce tax collection efforts with the OECD consensus.