This descriptive analysis examines the difficulties of taxing income from online peer-to-peer rental services (e.g., Airbnb, Airy Rooms) in Indonesia. We collect and review data from scholarly and professional literature and documents. Our discussion reveals that Indonesia’s self-assessment system whereby taxpayers calculate, report, and pay their tax obligations is problematic because digital peer-to-peer businesses lack clear regulation. Indonesia needs to revamp its tax laws to suit digital transactions in the sharing economy. The article provides insights into steps that need to be taken.
|Name||Advances in Social Science, Education and Humanities Research|
|Conference||3rd International Conference on Vocational Higher Education (ICVHE 2018)|
|Period||2/08/18 → 4/08/18|
- digital economy
- sharing economy
- peer-to-peer rental
- tax on digital economy