Driving Digital Business Growth: Pursuing Harmonization Between Technological Advancements And Tax Regulations Novriansyah,Nurfi Irwanda,Bambang
Master of Law, Kader Bangsa University, Palembang, South Sumatera, Indonesia
Abstract
The rapid advancement of technology has dramatically transformed the business landscape, particularly in the context of digital business involving various business models such as digital platforms, digital product sales, and online advertising. However, the existing tax regulations are not fully aligned with these digital business models, necessitating legal improvements and adjustments to enable the government to collect taxes fairly from this sector.
This research discusses the need for legal improvements in the financial and taxation regulations of digital businesses. Factors to be considered include electronic payments, cross-border transactions, digital taxes, and taxation for digital business actors. Appropriate and technology-responsive legal improvements will provide a solid foundation for the growth of digital businesses and bring benefits to the government in collecting taxes fairly while maintaining justice within the taxation system.
Through legal research and policy analysis, this study provides insights into the importance of legal improvements in the financial and taxation regulations of digital businesses. The implementation of appropriate regulations will create a healthy and innovative ecosystem in the digital era, promote sustainable growth of digital businesses, and enhance the trust of business actors and consumers in utilizing digital technology in their business activities.
Keywords: Finance, Taxation, Digital Business
Topic: Law on Business, Business Competition, and Prohibition of Monopoly
