PPN dalam Ekosistem Ekonomi Digital: Antara Regulasi dan Realita Pelaku UMKM di Marketplace

Abstract

The growth of the digital economy in Indonesia has triggered a significant transformation in consumption and distribution patterns, particularly for Micro, Small, and Medium Enterprises (MSMEs). Marketplaces such as Tokopedia, Shopee, and Bukalapak have become essential channels for MSMEs to reach wider markets efficiently. However, this progress brings new challenges to the taxation system, particularly in implementing Value Added Tax (VAT). This study aims to explore the gap between existing VAT regulations in the digital economy and the actual understanding and compliance of MSME actors. The method employed is a literature review of various academic journals, government policies, and authoritative publications. The findings indicate that most MSMEs lack sufficient knowledge about VAT mechanisms in digital transactions and have not received adequate guidance or education from the government or platforms. Furthermore, the complexity of regulations and the lack of transparency in VAT deductions contribute to weak tax compliance. This condition not only risks reducing national revenue but also exacerbates fiscal inequality among business actors. Hence, a more collaborative, participatory, and adaptive tax strategy is required—one that includes simplified administrative processes and the implementation of automated, MSME-friendly digital reporting systems to support inclusive tax compliance.

Keywords: digital, marketplace, regulation, SMEs, VAT