Tax to E-commerce: Justice from the Government ?

Taxation often associated with corruption since a big corruption that involve; as a tax
official Gayus Tambunan in 2010. People on that era being afraid to Gave Reviews their money
to government Because previously Reviews their money being Misused by 'government'. It took
a few months for the government restore people trust through socialization, advertisement, and
other ways which could restore the good name of taxation. That is the old story. Nowadays in
the digital era, e-commerce is growing so fast, like an mushrooms in the rainy season. We know
so many names of e-commerce like Lazada , Tokopedia, etc. Also the economic growth of e-
commerce on 2018 increases significantly. How can? It can be because e-commerce provides
good items and sells it with the lower price than the main street business. By providing an
affordable market, which means that they choose the online market. But there is an issue that
would be given into e-commerce and another online market. By that plan, we can conclude that
the item price would be increasing too. Then, who is the victim of this issue being
inaugurated? Then, what are the benefits for people? Can they be useful to improve people's
welfare ? Yes, it was. And it more beneficial than what it seen.

If talking about justice, justice must be objective. the objective here is how to
interfere based on the object. justice does not mean equally but based on the needs of the
object. so does e-commerce. How to provide tax justice for online and offline markets. We know
that for the offline market that is the market around us, which they also provide the
merchandise they offer. Besides that they also employ employees who must be paid as
well. Offline trading means having to have large capital, to rent a building, pay a salary, and
also pay taxes that are not just one form, even many. That's why prices on the offline market
are more expensive than online markets. Then we think about the UMKM (Usaha Mikro Kecil
Menengah) in the countryside that sells small kiosks and has to fight with an obviously cheaper
online market. On the other hand not only the price advantage that is a benefit for online
stores, the ease of tax bureaucracy is also one of the gaps between online and offline markets
that make market direction leaning towards the online market and changing the playing market
itself. In 2018 there were more than 50 outlets in Jakarta decided to end their business. Then
will taxation on e-commerce change the position of e-commerce as a 'cheap goods
market'? Certainly not. If the government is objective in providing tax related policies for the
online market or offline by the way providing lower taxes than the offline market will still
maintain the position of the online market while reducing the price gap between the online and
offline markets so that people have the choice in determining the market they will choose.

It is common knowledge that Indonesia's biggest income comes from the taxation
sector. 2018 is a big year for e-commerce and the online market because it records 60% of
demand and supply flow through the online market. It was noted that in 2018 e-commerce
revenues in Indonesia reached 9.1 billion US dollars (129 trillion). If using VAT (value added
tax) which is the international tax standard by giving 10% tax, then Indonesia can receive
around 12.9 trillion only from e-commerce sector tax. If you only charge 5%, then Indonesia's
acceptable income reaches 6.45 trillion. If added with land and building tax (Pbb), and other tax
taxes, it will provide a lot of income for Indonesia. So clearly this is an opportunity to find a lot
of income for the budget and allocation to build the welfare of the community.

Does the company suffer losses? Certainly not. If e-commerce pays taxes, the
government has an obligation to build feedback with the taxpayer. An example can be in the
form of infrastructure development that supports the sustainability of the online market
itself. With the procurement of electricity in the interior and outskirts of Indonesia, also with the
construction and repair of internet facilities in the form of transmitter towers in areas that if not
many can feel such technologies in Kalimantan, Sumatra, Sulawesi and Papua. With this step,
the possibility of internet users will increase and will also increase the number of buyers in the
online market market. On the other hand, the community also receives benefits from the tax
that is implemented. With the improvement in infrastructure, the increase in the number of
internet users and the expectation of adding customers to e-commerce and the online store
itself will attract investors to invest in Indonesia. This investment alone will increase capital for
e-commerce and will add new jobs. On the one hand, this tax is beneficial for rural and inland
communities, but also has benefits for urban communities as well. Another feedback that the
government must do is to provide legal protection for e-commerce as well as protection and
security for customers in order to maintain trust and security which is actually a major problem
in online-based transactions.

In conclusion, the government should give a tax to the e-commerce sector not only to
enrich the country or for other purposes, but also the tax will return to society. For example,
people who want to start to become entrepreneurs can take advantage of the platforms that
are already available and can develop their business through these platforms, and people who
have street-based market stores don’t need to worry about the business they have built
because they still have a government-maintained marketplace. Also buyers feel benefited
because enhanced e-commerce security will no longer make them feel twice thinking of using
an e-commerce platform. But behind it all, this is where the role of the government is at stake,
whether the government can carry out its duties properly or even with this tax they even ignore
the reciprocal relationship that can be built which will actually kill the community and e-
commerce itself. So before all the plans that will be determined, it is better to pay attention to
the condition of the current government. If the government's performance is good and the
reciprocal relationship is right on target, it is not impossible that e-commerce will become
Indonesia's bridge to take off into a developed country.