Analisis Tantangan Pemungutan Pajak atas Ekonomi Digital di Indonesia dalam Perspektif Kepatuhan dan Regulasi

Abstract

The rapid growth of the digital economy in Indonesia has significantly increased technology-based economic activities and created substantial opportunities to enhance state tax revenue. However, the borderless nature of digital transactions, relatively low taxpayer compliance, and regula tory frameworks that have not fully adapted to technological developments continue to challenge effective tax collection. This study aims to analyze the challenges of tax collection in Indonesia's digital economy from the perspectives of taxpayer compliance and tax regulation, while identifying strategies to improve the effectiveness of digital tax administration. The research employs a qualitative approach using a literature study method by analyzing scientific journals, tax regulations, government reports, and other relevant publications. The findings indicate that the expansion of the digital economy has broadened the tax base and contributed to increasing government revenue. Nevertheless, the optimization of digital tax collection remains constrained by limited taxpayer awareness and compliance, insufficient supervision of digital transactions, and regulatory frameworks that struggle to keep pace with rapid technological change. The study concludes that optimizing digital tax collection requires synergy between improving taxpayer compliance, developing adaptive tax regulations, strengthening digital tax administration systems, and enhancing institutional coordination to maximize sustainable tax revenue from the digital economy.