FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA

<p dir="ltr">The poster, "Fiscal Justice in the Digital Era & Its Challenges in Indonesia," addresses the tax injustice where foreign digital companies avoid Corporate Income Tax in Indonesia due to lack of physical presence (nexus), despite earning huge profits. While...

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Huvudupphovsman: Madenita Anggraini (22686854) (author)
Publicerad: 2025
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Sammanfattning:<p dir="ltr">The poster, "Fiscal Justice in the Digital Era & Its Challenges in Indonesia," addresses the tax injustice where foreign digital companies avoid Corporate Income Tax in Indonesia due to lack of physical presence (nexus), despite earning huge profits. While PMSE VAT collection has been effective, the inability to tax the net profits of these global giants remains the major obstacle to achieving fiscal justice.</p>