Administrative Analysis On Value Added Tax In Electronic Wallet Industrial Technology Sector In Indonesia

This study aims is to analyze the gaps whether the electronic wallet financial industry in Indonesia can be categorized as a Financial Service which not subject to Value Added Tax or not. In addition, this study also analyzes the Value Added Tax administration policy in the electronic wallet financial industry in Indonesia, as well as alternative policies that can be applied to the electronic wallet fintech in Indonesia, specifically for transactions that are given directly to end customers (Business to Customer/ B2C). By using qualitative research methods and data collection techniques in-depth interviews with taxation stakeholders in Indonesia and literature studies, this research result is fintech e-wallet cannot be deemed as a non-taxable service from VAT perspectives, so the transactions has VAT Implication. Another result is based on the transactions, fintech e-wallet must collect the data of the customer, such as customer Tax Identification Number and address, and the last result is the company can issue standard tax invoice and can issue lumpsum tax invoice, suits to the type of the transactions.