Indonesia’s Income Tax Arrangements for Over the Top Services

Amelia Cahyadini, Budi Arta Atmaja and R. Adi Nurzaman
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Amelia Cahyadini: Assistant Professor in Taxation Law at The Faculty of Law, Universitas Padjadjaran
Budi Arta Atmaja: Assistant Professor in Criminal Law at The Faculty of Law, Universitas Padjadjaran
R. Adi Nurzaman: Assistant Professor in Administrative Law at The Faculty of Law, Universitas Padjadjaran

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 11, 2894-2902

Abstract: This article discusses the effect of administration of tax arrangements on Over the Top (OTT) services in Indonesia. As is known, OTT as a giant company has a big influence on national and transnational economic growth. Industries in various countries cannot be separated from the important role of OTT. Until now, OTT is still an interesting issue to be discussed in Indonesia because the regulation is still very limited so that OTT cannot be taxed. The method used in this article is a qualitative approach that refers to legal norms, especially Law Number 2 of 2020. The results of this study indicted that current Indonesian regulations are still unable to reach OTT businesses. Currently, the existing provisions only cover electronic trading providers and electronic trading activities. In the future, the Government of Indonesia needs to prepare a concept of income tax regulation that can reach OTT tax subjects so as to be able to provide a fair business climate.

Date: 2024
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