Tax On Digital Business: A Systematic Literature Review

Erine Tri Florencia; Dana Farhana; Mukhtaruddin

doi:10.47709/jebma.v6i1.8113

Authors

Erine Tri Florencia Program Studi Magister Ilmu Akuntansi, Universitas Sriwijaya
Dana Farhana Program Studi Magister Ilmu Akuntansi, Universitas Sriwijaya
Mukhtaruddin Program Studi Magister Ilmu Akuntansi, Universitas Sriwijaya

DOI:

https://doi.org/10.47709/jebma.v6i1.8113

Keywords:

Bisnis Digital, Ekonomi Digital, Penerimaan Pajak, Pajak Digital, Kebijakan Fiskal

Abstract

Latar belakang: Perkembangan bisnis digital yang pesat telah mengubah struktur perekonomian global serta memunculkan tantangan dan peluang baru dalam optimalisasi penerimaan pajak. Transformasi transaksi menuju platform digital, aktivitas lintas batas negara, serta model bisnis berbasis teknologi menuntut adanya penyesuaian kebijakan fiskal dan administrasi perpajakan. Oleh karena itu, diperlukan kajian komprehensif untuk memahami sejauh mana bisnis digital berkontribusi terhadap penerimaan pajak serta tantangan yang dihadapi.

Metode: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan mengikuti protokol PRISMA. Sebanyak 60 artikel ilmiah bereputasi yang dipublikasikan dalam rentang tahun 2016–2026 dianalisis secara sistematis. Kajian ini mensintesis temuan empiris terkait pertumbuhan transaksi digital, aktivitas bisnis digital lintas negara, kebijakan perpajakan digital, serta kapasitas institusional administrasi pajak.

Hasil: Hasil kajian menunjukkan bahwa ekspansi bisnis digital berpotensi memperluas basis pajak melalui peningkatan volume transaksi, dokumentasi digital yang lebih tertelusur, serta formalisasi usaha mikro, kecil, dan menengah (UMKM). Namun demikian, literatur juga menyoroti berbagai tantangan struktural, seperti kompleksitas yurisdiksi, kesenjangan regulasi, risiko pengalihan laba (profit shifting), serta keterbatasan kapasitas administrasi pajak yang dapat menghambat efektivitas pemungutan pajak. Dampak bisnis digital terhadap penerimaan pajak bersifat kontekstual dan sangat dipengaruhi oleh kualitas regulasi, infrastruktur digital, serta kekuatan kelembagaan suatu negara.

Kesimpulan: Bisnis digital memiliki potensi signifikan dalam meningkatkan penerimaan pajak, tetapi efektivitasnya sangat bergantung pada kesiapan regulasi dan kapasitas institusi perpajakan. Penelitian ini berkontribusi dengan memetakan perspektif teoretis dominan serta mengidentifikasi implikasi kebijakan untuk memperkuat kapasitas fiskal di era ekonomi digital.

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