Taxation Aspects on Electronic Transactions by Overseas Startup Companies in Indonesia

E-commerce across national borders has resulted in increasingly developing business model innovations, creating challenges, among others, in determining the identity of the main players in e-commerce carried out by foreign start-up companies in Indonesia. The purpose of this study is to determine the taxation aspects of electronic transactions carried out by foreign start-up companies in Indonesia. This research uses normative juridical method with a literature approach that is guided by primary, secondary and tertiary legal materials which are processed and described in descriptive qualitative form and analyzed using deductive reasoning. The results of this study indicate that to maximize tax revenue from online transactions, it is necessary to have regulations that are specifically applied to online transactions and a solid monitoring system so that tax revenue from online transactions can be collected optimally.