Policy Formulation In Global And Digital Economic Dynamics In Indonesia

Sudarman Damanik, Suci Ramadanti

Abstract


Digital transaction tax is one of the new types of taxes issued by the government to be able to capture potential taxes in the era of the digital economy. The complexity of the tax application and the lack of global consensus regarding the digital transaction tax are the main reasons for not implementing the digital transaction tax. Due to the complexity and uncertainty, the government, in this case the Directorate General of Taxes, as the fiscal institution of the Indonesian state, has two choices regarding the implementation of digital transaction taxes, namely waiting for global consensus or taking unilateral steps. In the decision-making process, one method that can be used by fiscal institutions in determining the next step is to use SWOT analysis theory. The results of the SWOT analysis are then used as a tool in conducting policy analysis so as to produce decisions in the form of waiting for global consensus. The whole series of policy analysis processes are summarized in the structure of the policy argument. This study was structured using a qualitative approach by triangulating the theory between the results of interviews with other secondary data that has been obtained.


Keywords


Digital transaction tax, Post-Covid-19 Recovery, Economic Policy Analysis, SWOT Analysis Theory, International Tax.

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DOI: http://dx.doi.org/10.52155/ijpsat.v29.1.3541

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