Analysis of the Impact of Tax Imposition on Electronic Transactions

— This study analyzes the impact of taxation on electronic transactions using the FGD method involving informants related to PMSE, a case study on balimall.id as one of the pioneers of the marketplace in Bali. The study was conducted by conducting a narrative focus group discussion (FGD) modified by the Regulatory Impact Assessment (Regulatory Impact Analysis) method involving the head of the Bali Regional Tax Office, Account representatives, marketplace providers for business actors entering PMSE, nonPMSE digital media traders and conventional traders. This qualitative research uses descriptive analysis techniques through framing analysis. The conclusion of the FGD results shows that the implementation of PMK is considered capable of increasing VAT income on electronic transactions globally in Indonesia, which is shown from the data on the increase in VAT receipts for online transactions since the enactment of the rules. This PMK received a positive response from conventional business actors who considered this PMK capable of creating tax justice for the conventional and electronic sectors, as well as providing legal certainty for PMSE VAT collection. However, there is still a need for more in-depth socialization to the parties involved. Not only to the public as taxpayers, but also to DGT's resources as a whole. This PMK still needs to be refined to close the gaps in tax fraud.