Cukai Nilai Ditambah mengenai perkhidmatan dalam talian akan menjadi norma baru

Jakarta by night Photo: Rizky Maharani

datang 2020, sebahagian besar daripada rakyat ASEAN boleh mendapati diri mereka membayar lebih untuk perkhidmatan digital. Indonesia adalah negara ASEAN terkini untuk menggubal undang-undang cukai baru ke atas produk dan perkhidmatan dalam talian.

oleh Joelyn Chan

With the gradual decline of brick and mortar establishments, governments’ tax coffers are shrinking. Governments are grooming local e-commerce sectors and online marketplaces to fill the void. sekarang, it is time for them to reap some rewards and collect taxes from foreign companies that offer digital services in their country.

Sebahagian 50 countries have introduced some form of Goods and Services Tax (GST) or value-added tax (VAT) on imported digital services. These tax rates range between 5% dan 27%. In a few months time, Singapore and Malaysia will join this global tax movement. Indonesia is hot on their heels with new draft regulations of its own.

Indonesia is eager to implement VAT in the digital space

Mengikut 2018 Laporan Google-Temasek, ekonomi Internet Indonesia adalah yang terbesar dan paling pesat berkembang di rantau ini. Pangkalan penggunanya yang besar 150 juta orang mendorong ekonomi Internet menjadi nilai dagangan kasar AS $ 27 bilion pada tahun 2009 2018. Ia dijangka meningkat kepada AS $ 100 bilion menjelang 2025.

Dalam Julai 2019, Indonesia mengumumkan rancangannya untuk draf peraturan baru untuk mengenakan PPN pada produk dan perkhidmatan dalam talian yang disediakan oleh perniagaan luar pesisir. dasarnya, peraturan PPN baru mensasarkan syarikat e-dagang, pembekal kandungan, syarikat permulaan dan aktiviti ekonomi berasaskan Internet yang lain.

Walau bagaimanapun, ini bukan kali pertama pemerintah mengumumkan peraturan cukai seperti itu. Dalam bulan April 2019, baru peraturan yang mensasarkan pasaran dalam talian, tidak termasuk e-dagang berasaskan media sosial, sepatutnya dilancarkan. Sekiranya ia pernah berlaku, vendor dalam talian dengan pendapatan melebihi IDR 4.8 bilion (AS $ 337,000) perlu membayar VAT pada kadar 10%. Pada saat-saat terakhir, the regulation was cancelled due to confusion among the public.

Although the new digital tax regulations are still being drafted, they seem to be an improvement from the previous attempt. A wider scope, designed to include social media e-commerce businesses and content providers, will allow the authorities to target a bigger slice of revenue from the country’s burgeoning digital market. The authorities can also learn from the previous outcry and better manage public sentiment.

Foto: Informed Mag

Indonesia should not blindly follow the early implementers of digital tax

With effect of January 1, 2020, Singapore will become the first ASEAN nation to enforce a 7% GST on businesses providing digital services. The city-state stands to gain US$90 million in additional tax revenue. Following Singapore’s decision, Malaysia will also introduce a 6% tax on digital services.

Walau bagaimanapun, it may not be wise for Indonesia to start off with a 10% VAT on digital services. The nation’s digital sector is still growing. mengikut Bank Indonesia, the value of transactions through online marketplaces in May 2019 stood at around Rp 28.8 trilion (US$2.02 billion). That is an increase of 38.46% on April’s figures.

A high tax rate could disrupt the country’s investment climate. A dip in investment could be a stumbling block as Indonesia grooms its e-commerce sector to become the backbone of the digital economy. Indonesia has grand plans to be the biggest in Southeast Asia in 2020.

A lower rate of 5% could be an interim measure as the government learns how to fairly impose the tax on everyone.

To compensate for an eventual decline in traditional sources of tax revenue, governments will turn to digital taxes. Walau bagaimanapun, Indonesia must tread carefully. The nation needs to devise a comprehensive plan to capture taxes from the growing digital market without stymying growth.

Mengenai Pengarang

Joelyn Chan
Joelyn adalah penulis lepas yang berpusat di Singapura. Dia lulus dari Universiti Teknologi Nanyang dengan Ijazah Sarjana Muda dalam bidang Perakaunan dan Perniagaan. Semasa masa lapang, dia meneroka perkembangan terkini dalam fintech dan perniagaan.