TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA

International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion. Based on normative juridical method using new institutionalism theory, two conclusions are generated. First,...

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Bibliographic Details
Main Authors: Henry Dianto Pardamean Sinaga, F. X. Adji Samekto, Joni Emirzon
Format: Article
Language:Indonesian
Published: University of Diponegoro, Faculty of Law 2023-07-01
Series:Masalah-Masalah Hukum
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Online Access:https://ejournal.undip.ac.id/index.php/mmh/article/view/45091
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