Tantangan dan Permasalahan dalam Implementasi PPh Pasal 23 Indonesia di Era Digital

Abstract

This research aims to explore the challenges and issues emerging in the implementation of Income Tax Article 23 in the digital era. Advances in information technology have made economic transactions increasingly complex, rapid, and cross-border, complicating the implementation of the traditional tax system. The research method used is a qualitative approach with descriptive methods and a juridical-normative approach, namely through a literature review of tax regulations, scientific journals, and other relevant sources.

This research shows that the implementation of Income Tax Article 23 in the digital era faces several challenges, such as difficulty identifying tax collectors and withholding agents, the increasing number of transactions between countries, low taxpayer awareness of fulfilling tax obligations, and the lack of an adequate oversight system. Furthermore, several issues arise, such as the potential for tax evasion, regulatory inconsistencies with digital technology developments, and a lack of understanding by taxpayers of their tax obligations.

This research finds that regulatory changes, the development of digital tax systems, increased collaboration with other countries, and provision of training to taxpayers are needed to make the implementation of Income Tax Article 23 more effective in the digital era. It is hoped that the tax system will change to keep pace with developments in the digital economy and remain effective in increasing state revenue.