Cross-Border E-Commerce TAX: Comparison Of 5 Countries Asean
DOI:
https://doi.org/10.32528/issh.v2i3.328Keywords:
Cross border, E-commerce Tax, Comparison, Global ConsensusAbstract
This study aims to determine the e-commerce tax regulations of five ASEAN countries (Indonesia, Singapore, Philippines, Thailand and Malaysia). This qualitative research uses secondary data from the official website of the tax authorities of each country with a tax regulation review approach to determine unilateral measures. The findings show that unilateral actions taken by Indonesia, Singapore, the Philippines, Thailand, and Malaysia in cross-border e-commerce taxes are quite diverse. However, unilateral measures have weaknesses, namely the emergence of potential disharmony in the tax system between countries, which can have implications for the emergence of double taxation problems and possible trade wars and ultimately affect the effectiveness of tax collection. The originality of this research is a comparative study of the top five countries in ASEAN regarding e-commerce tax during the Covid-19 pandemic and unilateral measures efforts of the country as a large market share of cross-border retail businesses in Southeast Asia that need to be studied for tax authority policy-making and provide information for e-commerce related to the selection of appropriate business forms to be able to streamline taxes.
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