Abstract:
The tax potential from online transaction such as online marketplace, ecommerce, and digital distribution is considered as big. This research is about to be disclosed a tax potential from electronic commerce transaction, especially for electronic book or more popular known as e-book. This research would like to find about imposition analysis of value added tax from electronic book transaction and its taxable event. This research is using a qualitative research method with in-depth interview and literature review data gathering method. The research result shows that the online transaction and conventional transaction are treated equally. But, with no specific regulations regarding the electronic book transaction, there will be a possibility that the taxpayer are conducting the tax avoidance.
