Persepsi Masyarakat terhadap Pajak Digital dalam Transaksi E-Commerce pada Era Ekonomi Digital di Indonesia

Abstract

The digital economic transformation in Indonesia has significantly altered consumer behavior, especially through the rapid growth of e-commerce transactions. In response, the government introduced digital taxation policies, including Value Added Tax (VAT) on digital transactions, to align fiscal regulations with evolving consumption patterns. This study aims to explore public perceptions of the policy by focusing on three key aspects: level of understanding, impact on online shopping behavior, and public expectations toward its implementation. A descriptive qualitative method was employed, using semi-structured interviews with active e-commerce users as the primary data source. The findings indicate that most respondents are aware of additional charges during transactions but lack a comprehensive understanding of VAT as a form of digital tax. Their knowledge is shaped by inconsistent and informal information sources. The perceived impact of the tax policy varies: some consumers have become more selective in their purchases, while others continue shopping online due to convenience. Public expectations include clearer transparency on tax utilization, wider socialization efforts, and incentives for small-scale consumers. These results highlight the need for improved digital fiscal literacy and adaptive public communication strategies to ensure effective implementation of digital tax policies.