Glaring at The Potential of Digital Taxes in The Digital Era of Indonesia

Abstract

The purpose of the research was to determine the potential of digital taxes in facing the era of society 5.0 in increasing state revenues. This research uses descriptive qualitative research methods with data collection techniques interviews with tax consultants, practitioners in the field of taxation and tax officials. The results of this research indicate that the presence of the era of society 5.0 has had a tremendous impact on various fields of human life, especially the economy, thus requiring the government to prepare various strategies in the form of regulations in implementing the imposition of digital taxes. When viewed from the side of indirect tax (Value Added Tax), the digital economy presents challenges in collecting VAT where imports of goods, services, and intangibles are obtained by final consumers from foreign suppliers.