The Concept of Taxation of International Digital Transactions: Based on the Four Maxim Taxation

This study aims to design the concept of digital transaction taxation based on the four maxim taxation from the perspective of tax observers. Research participants consist of academics and researchers with expertise in the field of international taxation, especially those related to cross-country digital tax policies. First, there is no difference in the treatment between online and offline transactions in determining the subject or object of tax. Second, based on tax analysis and the views of the informants, the Organisation for Economic Co-operation and Development has provided guidelines and proposals for fair taxation methods for both source countries and countries of domicile of permanent establishment, but the domestic provisions of Indonesia limit the taxation rights of transactions whose domicile is outside the jurisdiction of Indonesia. Third, the four maxim of equality, certainty, convenience, and economy have not been fully implemented in international taxation, especially in terms of equality. The results of this study contribute theoretically to the restoration of the concept of tax collection in accordance with the basic principles of equality, certainty, convenience, and economy. Practically, this is the basis for cross-jurisdictional digital transaction policies.