Collection of Value Added Tax on Online Transportation Services in Indonesia: A Literature Review
- AIOR Admin
- Jun 7
- 1 min read
Clint Gunawijaya, Budi Ispriyarso
Universitas Diponegoro, Indonesia
The enormous growth of the digital economy has given tax authorities everywhere, including Indonesia, both opportunities and difficulties. An important aspect of the transportation environment is now online platforms that use digital applications to link drivers and passengers. The Value Added Tax (VAT) collection on Indonesian online transportation services is thus the subject of this literature review. This paper summarizes the body of knowledge regarding the implementation and difficulties of collecting VAT on these services in Indonesia, including academic literature, legal frameworks, and policy discussions. The review also looks at the potential ambiguities in the implementation of VAT, the legal basis for its imposition, and comparisons with the VAT treatment in other traditional transportation and digital services sectors. In order to give a thorough grasp of Indonesia's online transportation VAT collection, this review will synthesize existing knowledge, identify research and policy gaps, and recommend possible areas for further study and regulatory improvement. In the end, this work advances knowledge of the financial effects of the digital economy in Indonesia, particularly with regard to the changing online transportation scene
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