Strategy to Increase Tax Revenue to Capture the Growth Potential of the Digital Economy in Indonesia

Abstract

Taxes are an important and strategic source of state income in financing various development and social welfare programs. It is very important to explore tax revenues in growth in the digital economy era. This research aims to analyze strategies for increasing tax revenue to capture the potential for digital economic growth in Indonesia based on a literature review. The research results show that countries experience various obstacles in implementing digital taxes, such as regulations that are not appropriate in that country. Even though the benefits of the digital economy make everything digital and feel easier, negative impacts have also been found in the form of implementing digital taxes that have not gone well. So a strategy regarding tax revenue from the digital economy is really needed, especially in Indonesia.