Technology Architecture as an Instrument for Digital Taxation

Amelia Cahyadini (), Sherly Ayuna Putri, Tasya Safiranita and Muhammad Jaka Hidayat
Additional contact information
Amelia Cahyadini: Department of Administrative Law, Universitas Padjadjaran, Bandung 40132, Indonesia
Sherly Ayuna Putri: Department of Civil Law, Universitas Padjadjaran, Bandung 40132, Indonesia
Tasya Safiranita: Department of Cyber Law, Universitas Padjadjaran, Bandung 40132, Indonesia
Muhammad Jaka Hidayat: Department of Cyber Law, Universitas Padjadjaran, Bandung 40132, Indonesia

Laws, 2024, vol. 13, issue 1, 1-15

Abstract: Digital transformation fuels technological advancement and widespread public use of Internet networks, leading to a growth in digital platform users. This increase is highly likely to boost platform profits by obtaining more insights into user behavior. Additionally, digital platforms generate income through monetization. The purpose of this research is to examine the role and challenges of technology architecture as an instrument of digital tax imposition in Indonesia and to see further the digital tax arrangements in Indonesia and several countries in the world. This research uses a normative juridical approach by examining the norms or rules formulated in law without excluding empirical facts in the field. The results show that the imposition, implementation, and regulation of digital taxes have potential and challenges from various aspects. Their success will depend on the ability to overcome these challenges while maximizing the opportunities of technological architecture to increase digital taxes. Furthermore, to regulate digital tax itself, governments can update and integrate digital tax arrangements, as well as collaborate with other related parties regarding the arrangements or principles used for the imposition of digital tax.

Keywords: technology architecture; digital transformation; digital taxes (search for similar items in EconPapers)
JEL-codes: D78 E61 E62 F13 F42 F68 K0 K1 K2 K3 K4 (search for similar items in EconPapers)
Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2075-471X/13/1/7/pdf (application/pdf)
https://www.mdpi.com/2075-471X/13/1/7/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jlawss:v:13:y:2024:i:1:p:7-:d:1331527

Access Statistics for this article

Laws is currently edited by Ms. Heather Liang

More articles in Laws from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().