The Tax Strategy for E-Commerce Companies is based on Developments in Indonesia

  • Kadarisman Hidayat Faculty of Administrative Science, University of Brawijaya, Malang, Indonesia
  • Muhammad Ishlah Idrus Department of Accounting, Faculty of Economics, State Polytechnic of Ujung Pandang, Makassar, Indonesia
Keywords: Tax Strategy, E-Commerce Companies, Business Performance


The purpose of this study is to discover the tax approach used by Indonesian e-commerce enterprises and examine how it impacts the growth of the country's e-commerce sector. The research method used is a literature study that collects and analyzes sources of information from various sources such as journals, books, and articles related to this topic. The study's findings indicate that in order to ensure good tax compliance and maximize their business performance, e-commerce companies in Indonesia need to pay attention to a number of appropriate tax strategies. Some of the recommended strategies include understanding applicable tax regulations, using e-commerce platforms registered in Indonesia, paying attention to import taxes, utilizing tax facilities provided by the government, managing and monitoring expenditures, and paying attention to changes in tax regulations. This research shows that the compliance of e-commerce companies with the applicable tax regulations in Indonesia is important for maintaining business continuity and ensuring equal competition in the e-commerce industry. To encourage the expansion of Indonesia's e-commerce sector, the government must also continue to update tax laws and offer suitable tax facilities.

How to Cite
Hidayat, K., & Idrus, M. (2023). The Tax Strategy for E-Commerce Companies is based on Developments in Indonesia. International Journal of Social Science Research and Review, 6(5), 565-572.