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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2025
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| _version_ | 1849927623826735104 |
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| author | Madenita Anggraini (22686854) |
| author_facet | Madenita Anggraini (22686854) |
| author_role | author |
| dc.creator.none.fl_str_mv | Madenita Anggraini (22686854) |
| dc.date.none.fl_str_mv | 2025-11-26T06:07:12Z |
| dc.identifier.none.fl_str_mv | 10.6084/m9.figshare.30718076.v1 |
| dc.relation.none.fl_str_mv | https://figshare.com/articles/poster/FISCAL_JUSTICE_IN_THEDIGITAL_ERA_ITSCHALLENGES_ININDONESIA/30718076 |
| dc.rights.none.fl_str_mv | CC BY 4.0 info:eu-repo/semantics/openAccess |
| dc.subject.none.fl_str_mv | Taxation accounting tax and debt relief support measures |
| dc.title.none.fl_str_mv | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| dc.type.none.fl_str_mv | Image Poster info:eu-repo/semantics/publishedVersion image |
| description | <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> |
| eu_rights_str_mv | openAccess |
| id | Manara_774ef6264063f4bc23e28616641ab614 |
| identifier_str_mv | 10.6084/m9.figshare.30718076.v1 |
| network_acronym_str | Manara |
| network_name_str | ManaraRepo |
| oai_identifier_str | oai:figshare.com:article/30718076 |
| publishDate | 2025 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| rights_invalid_str_mv | CC BY 4.0 |
| spelling | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIAMadenita Anggraini (22686854)Taxation accountingtax and debt relief support measures<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>2025-11-26T06:07:12ZImagePosterinfo:eu-repo/semantics/publishedVersionimage10.6084/m9.figshare.30718076.v1https://figshare.com/articles/poster/FISCAL_JUSTICE_IN_THEDIGITAL_ERA_ITSCHALLENGES_ININDONESIA/30718076CC BY 4.0info:eu-repo/semantics/openAccessoai:figshare.com:article/307180762025-11-26T06:07:12Z |
| spellingShingle | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA Madenita Anggraini (22686854) Taxation accounting tax and debt relief support measures |
| status_str | publishedVersion |
| title | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| title_full | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| title_fullStr | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| title_full_unstemmed | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| title_short | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| title_sort | FISCAL JUSTICE IN THEDIGITAL ERA & ITSCHALLENGES ININDONESIA |
| topic | Taxation accounting tax and debt relief support measures |