ADAPTASI KETENTUAN PERPAJAKAN DALAM TRANSAKSI DIGITAL PADA PLATFORM FINANCIAL TECHNOLOGY

Abstract

The adaptation of tax regulations for digital transactions on fintech platforms has become a critical focus in the current era of digital transformation. This study aims to examine the implications and challenges associated with understanding and implementing tax regulations in the context of digital financial transactions. Employing a descriptive analysis approach, this research explores the evolution of fintech platforms and their impact on taxation. Utilizing secondary data from existing tax policies and relevant literature, the study highlights the complexity of tax regulations that must be adjusted to accommodate digital transactions. The findings indicate that taxation on fintech platforms necessitates regulatory modifications that account for the unique characteristics of digital transactions, including rapid transaction speeds, ambiguous geographic boundaries, and complex business models. While efforts have been made to interpret and implement appropriate tax regulations, challenges persist, such as the lack of global regulatory uniformity and the rapid evolution of fintech innovations. This research underscores the necessity of striking a balance between technological innovation and effective tax compliance. A deeper understanding of the adaptation of tax regulations in digital transactions is expected to support the efforts of governments, regulatory bodies, and industry stakeholders in fostering a more transparent and equitable regulatory environment while promoting sustainable fintech growth.