Potential Revenue of Value-Added Tax through E-Commerce Tax during the Covid Pandemic through Online Sales in South Sumatra

Abstract

Targeted tax revenue is sometimes not by the realization obtained. The field of taxation has spread along with technological developments. At this time technology has a very important role in human life. One of the countries affected by technological developments in Indonesia. Indonesia is a country with the fourth largest population in the world. This makes Indonesia the largest internet user in the world, based on the We Are Social and Digital Hooutsite 2020 that internet users in Indonesia are 160 million users, with the islands of Sumatra and Java as the highest number of users. Innovations in the field of technology bring up new ideas in economic transactions that were originally conventional but have turned into digital-based ones, which are called e-commerce. This study aims to determine the potential for value-added tax revenue through e-commerce taxes during the Covid pandemic through online sales in South Sumatra. The data used in this study are primary data and secondary data. The research method uses a sem pls analysis test. The population of this study is the community of e-commerce users in South Sumatra. The sampling technique used purposive sampling with the slovin formula. Data collection techniques using a questionnaire with a closed questionnaire. The results of this study have the conclusion that (1) commerce has changed from conventional digital-based which is called e-commerce. The value of Indonesian e-commerce transactions increases every year so that in 2020 it will be Rp. 266.3 trillion, Meanwhile, the value of marketplace transactions, especially Shopee, was US$40.1 billion.